{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/945",
  "legislation_title": "The Income Tax (Electronic Communications) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Use of intermediaries",
  "text": "The Board may use intermediaries in connection with—\n(a) the delivery of information, or the making of payments by means of electronic communications; and\n(b) the authentication or security of anything transmitted by any such means,\nand may require other persons to use intermediaries in connection with those matters.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/945/regulation/4",
    "retrieved_at": "2026-10-29T09:13:16.629985+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}