# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 198: Use of unauthorised method of electronic communications

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

(1) This regulation applies to information which is required to be delivered to HMRC under a provision of these Regulations.
(2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/198 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-198
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.