# The Income Tax (Electronic Communications) Regulations 2000, Regulation 2: Scope of these Regulations


(1) These Regulations apply to—
(a) the delivery of information, to or by the Board, the delivery of which is authorised or required by or under section 8, 9 or 9A of the Taxes Management Act 1970, and
(b) the making of any payment or repayment of tax or other sums in connection with the operation of those sections.
(2) Nothing in these Regulations affects the operation of the Electronic Lodgement of Tax Returns Order 1997.

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Source: https://www.legislation.gov.uk/uksi/2000/945/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.