# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 21


In regulation 55(2)(aa) (inspection of employer’s records) after “provide to the inspector” insert “or deliver by means of electronic communications to an official computer system”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.