# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 13: Regulation 10 – use of unauthorised means of electronic communications


After regulation 10(2), insert—
“(3) A company tax return delivered under regulation 3(2A) by means of electronic communications must meet standards of accuracy and completeness set by a specific or general direction given by the Board.
The Board may treat failure to meet those standards as failure to deliver that return.”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/13 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.