# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 10


In regulation 23(1) (particulars to be given on the cessation of employment) for sub-paragraphs (a) and (b) substitute—
“(a) prepare a statement on the form provided containing the particulars specified in paragraph (2) and —
(i) send the statement to the inspector, or
(ii) arrange for the particulars contained in the statement to be transmitted electronically to the inspector; or
(b) deliver a statement containing the particulars specified in paragraph (2) by an approved means of electronic communications to an official computer system.”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.