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Regulation 7 Effect of delivering information by means of electronic communications

Original text. Later amendments are not shown.

In regulation 5—

(a)

in paragraph (1) after “the Taxes Act” insert “, the relevant Finance Acts”;

(b)

after paragraph (4) insert—

“(5)

For the purposes of this Part, information which is delivered by means of electronic communications includes information delivered to a secure mailbox.

(6)

For the purposes of paragraph (1) “the relevant Finance Acts” means the Finance Act 2007, the Finance Act 2008 or the Finance Act 2009.”.