Regulation 5 Effect of delivering information by means of electronic communications

(1)

Information to which these Regulations apply, and which is delivered by means of electronic communications, shall be treated as having been delivered, in the manner or form required by or under IHTA 1984 if, but only if, all the conditions imposed by—

(a)

these Regulations,

(b)

any other applicable enactment (except to the extent that the condition thereby imposed is incompatible with these Regulations), and

(c)

any specific or general direction given by HMRC,

are satisfied.

(2)

Information delivered by means of electronic communications shall be treated as having been delivered on the day on which the last of the conditions imposed as mentioned in paragraph (1) is satisfied.

This is subject to paragraphs (3) and (4).

(3)

HMRC may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (2).

(4)

Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.