{
  "url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-9",
  "json_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-9.json",
  "legislation": "uksi/2007/792",
  "legislation_title": "The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Authentication of information in document otherwise required to be signed",
  "text": "(1) This regulation applies if—\n(a) information specified in the Schedule to these Regulations is delivered to Revenue and Customs by a method of electronic communications, and\n(b) the information is required to be signed by or on behalf of the person delivering it.\n(2) The requirement for a signature shall be treated as satisfied if the information is authenticated by or on behalf of the sender in such manner as may be approved by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/792/regulation/9",
    "retrieved_at": "2026-10-29T03:57:59.793718+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}