# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 11: Regulation 5 – effect of delivering information by means of electronic communications


In regulation 5(1), after “satisfied” insert “or, but only in the case of the conditions mentioned in regulation 3(2A) (electronic delivery of company tax returns), are taken to be satisfied under regulation 3(8)”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.