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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Inheritance Tax (Electronic Communications) Regulations 2015 and come into force on 6th July 2015.

(2)

In these Regulations—

  • “approved” means approved, for the purposes of these Regulations and for the time being, by means of a general or specific direction given by HMRC;

  • “HMRC” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “IHTA 1984” means the Inheritance Tax Act 1984f1;

  • “information delivered by means of electronic communications” includes information delivered to a secure mailbox; and

  • “official computer system” means a computer system maintained by or on behalf of HMRC—

    1. (a)

      to send or receive information or payments; or

    2. (b)

      to process or store information.

(3)

In paragraph (2) “secure mailbox” means a facility or feature which—

(a)

forms part of an official computer system; and

(b)

can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by HMRC.

(4)

References in these Regulations to information and to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999.

Annotations

Footnotes

f1

1984 c. 51.