{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003/regulation-3.json",
  "legislation": "uksi/2003/282",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-regulations-2003",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Restriction on the use of electronic communications",
  "text": "(1) The Board may only use electronic communications in connection with the matters referred to in regulation 2(1) if—\n(a) the recipient has indicated that he consents to the Board using electronic communications in connection with those matters; and\n(b) the Board have not been informed that that consent has been withdrawn.\n(2) A person other than the Board may only use electronic communications in connection with the matters referred to in regulation 2(1) if the conditions specified in paragraphs (3) to (6) are satisfied.\n(3) The first condition is that the person is for the time being permitted to use electronic communications for the purpose in question by an authorisation given by means of a direction of the Board.\n(4) The second condition is that the person uses—\n(a) an approved method for authenticating the identity of the sender of the communication;\n(b) an approved method of electronic communications; and\n(c) an approved method for authenticating any information delivered by means of electronic communications.\n(5) The third condition is that any information or payment sent by means of electronic communications is in a form approved for the purpose of these Regulations.\nHere “form” includes the manner in which the information is presented.\n(6) The fourth condition is that the person maintains such records in written or electronic form as may be specified in a general or specific direction of the Board.\n(7) In this regulation “approved” means approved, for the purposes of these Regulations and for the time being, by means of a general or specific direction of the Board.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "subst (1.1.2010)",
      "affecting": "uksi/2009/3218",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2026/804",
      "affecting_title": "The Digital Communications and Contact Details Regulations 2026"
    },
    {
      "type": "am",
      "affecting": "uksi/2010/2942",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010"
    },
    {
      "type": "am (1.1.2010)",
      "affecting": "uksi/2009/3218",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2014/489",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/489",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2023/813",
      "affecting_title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2023/813",
      "affecting_title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2023/813",
      "affecting_title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2023/813",
      "affecting_title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2024/320",
      "affecting_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2024/320",
      "affecting_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024"
    },
    {
      "type": "substituted for words",
      "affecting": "uksi/2024/950",
      "affecting_title": "The Research and Development Relief (Information Requirements etc.) Regulations 2024"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2024/950",
      "affecting_title": "The Research and Development Relief (Information Requirements etc.) Regulations 2024"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2025/172",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2025/172",
      "affecting_title": "The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/282/regulation/3",
    "retrieved_at": "2026-10-29T06:32:24.521401+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."
}