Paragraph 2 Conditions for the use of electronic communicationsF1F2
England, Wales and Scotland
An authorityF3, reporting accountant or auditor must use an approved method of—
electronic communication;
authenticating the identity of the sender of the communication;
authenticating any claim or return delivered by means of an electronic communication; and
submitting to the Secretary of State any claim or return.
An authority, reporting accountant or auditor must submit any claim or return by means of an electronic communication in an approved form.
Where a claim or return is submitted electronically but not in accordance with the conditions specified in this paragraph, that claim or return shall be treated as not having been submitted.
In this paragraph “approved” means approved by means of a direction given by the Secretary of State.
Annotations
Textual amendments
- F1
Sch. 4A Pt. 5 substituted (with effect in accordance with art. 1(4) of the commencing S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2015 (S.I. 2015/1784), art. 1(1), Sch. 4
- F2
Sch. 6 inserted (5.2.2007) by Income-related Benefits (Subsidy to Authorities) (Miscellaneous Amendments and Electronic Communications) Order 2007 (S.I. 2007/26) , arts. 1(1) , 4(4) , Schs. 2
- F3
Words in Sch. 6 para. 2 inserted (with effect in accordance with art. 1(4) of the amending S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2018 (S.I. 2018/985), arts. 1(1), 5(9)(a)