# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001, Regulation 4: Amendments to the principal Regulations


In regulation 2(1) after the definition of “dividend” insert the following definitions—
““electronic communication” includes any communication by means of a telecommunication system (within the meaning of the Telecommunications Act 1984);
“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;”.

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Source: https://www.legislation.gov.uk/uksi/2001/404/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.