{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-3.json",
  "legislation": "uksi/2014/489",
  "legislation_title": "The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In regulation 1(2), after the definition of “official computer system”—\n(a) omit “and”;\n(b) insert—\n““secure mailbox” means a facility or feature which—\n(a) forms part of an official computer system, and\n(b) can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by the Board; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/489/regulation/3",
    "retrieved_at": "2026-10-29T00:24:54.199788+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."
}