# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 192: Whether information has been delivered electronically

Extent: E+W+S+N.I.

For the purpose of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/192 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-192
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.