# The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014, Regulation 7: Effect of delivering information by means of electronic communications


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.”.

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Source: https://www.legislation.gov.uk/uksi/2014/489/regulation/7 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communicationsamendment-regulations-2014/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.