# The Income Tax (Electronic Communications) Regulations 2000, Regulation 4: Use of intermediaries


The Board may use intermediaries in connection with—
(a) the delivery of information, or the making of payments by means of electronic communications; and
(b) the authentication or security of anything transmitted by any such means,
and may require other persons to use intermediaries in connection with those matters.

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Source: https://www.legislation.gov.uk/uksi/2000/945/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.