# The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014, 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 Board; and”.

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Source: https://www.legislation.gov.uk/uksi/2014/489/regulation/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.