# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 39: Whether information has been delivered electronically

Extent: E+W+S+N.I.

For the purpose of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/39 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.