Regulation 3 Interpretation
In regulation 1(2), after the definition of “official computer system”—
(a)
omit “and”;
(b)
insert—
““secure mailbox” means a facility or feature which—
- (a)
forms part of an official computer system, and
- (b)
can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by the Boardf1; and”.
Annotations
Footnotes
- f1
-
Regulation 1(2) of S.I. 2003/282 abbreviates “the Commissioners of Inland Revenue” to “the Board”. This must now be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs, as stipulated by section 50(1) of CRCA.