Regulation 5 Effect of delivering information by means of electronic communications

(1)

Information to which these Regulations apply and which is delivered by means of electronic communications shall be treated as having been delivered, in the manner or form required by any provision of the Taxes Acts if, but only if, all the conditions imposed by—

(a)

these Regulations,

(b)

any other applicable enactment, and

(c)

any specific or general direction given by the Board,

are satisfied.

(2)

Information delivered by means of electronic communications shall be treated as having been delivered on the day on which the last of the conditions imposed as mentioned in paragraph (1) is satisfied.

This is subject to the qualification in paragraph (3).

(3)

The Board may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (2).