# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 18


(1) Amend regulation 46AA (other additional emoluments—information to be provided to employee by employer) as follows.
(2) In paragraph (1) for the words from “is furnished” to the end substitute—
“—
(a) is furnished by him to the inspector or other officer of the Board; or
(b) is delivered by him to an official computer system by such means of electronic communications as may be approved;
under the FPCS arrangement for that year.”.
(3) In paragraph (3) after “of the Board” insert “or delivered to an official computer system by such means of electronic communications as may be approved”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/18 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.