# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 4: Use of intermediaries


HMRC may use intermediaries in connection with—
(a) the delivery of information or the making of payments or repayments by means of electronic communications in connection with the matters referred to in regulation 2(1), and
(b) the authentication or security of anything transmitted by such means,
and may require other persons to use intermediaries in connection with those matters.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.