Regulation 3 Amendment of the Income Tax (Employments) Regulations 1993

(1)

Amend regulation 2D^f1 as follows.

(2)

In paragraphs (1) to (3)—

(a)

at the beginning of each paragraph insert “Subject to paragraph (4),”; and

(b)

in each paragraph for the words “an authorised” substitute “a”.

(3)

after paragraph (3) insert—

“(4)

For the purpose of this regulation the delivery of information must use an approved method of electronic communication.”

Annotations

f1: Regulation 2D was inserted by regulation 3 and 5 of the Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002 (S.I. 2002/680).