# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 11: Use of unauthorised methods of electronic communications


(1) Paragraph (2) applies to information which is permitted or required to be delivered to HMRC in connection with the matters mentioned in regulation 2(1).
(2) The use of a means of electronic communication, for the purpose of delivering any information to which this paragraph applies, shall be conclusively presumed not to have resulted in the delivery of that information, unless—
(a) that means of electronic communications is for the time being approved for the delivery of information of that kind; and
(b) the sender is approved, if necessary, for the use of that means of electronic communications in relation to information of that kind.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/11 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.