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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Electronic Communications) Regulations 2000 and shall come into force on 24th April 2000.

(2)

In these Regulations—

  • “the Board” means the Commissioners of Inland Revenue; and

  • “official computer system” means a computer system maintained by or on behalf of the Commissioners—

    1. (a)

      to send or receive information or payments, or

    2. (b)

      to process or store information.

(3)

References in these Regulations to the delivery of information and to information shall be construed in accordance with section 132(8) of the Finance Act 1999.