# The Income Tax (Employments) (Amendment) Regulations 2003, Regulation 3: Amendment of the Income Tax (Employments) Regulations 1993


(1) Amend regulation 2D 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.”

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Source: https://www.legislation.gov.uk/uksi/2003/2494/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.