Regulation 9 Information delivered jointly by more than one person

Where an enactment to which these Regulations apply permits or requires information to be delivered jointly by more than one person (“the relevant persons”) any one of the relevant persons may deliver the information by means of electronic communications also on behalf of one or more other relevant persons but only if the condition in paragraph (2) is met.

The condition is that the relevant person delivering the information has prescribed authorisation from each of the other relevant persons on whose behalf he is delivering that information.

In this regulation “prescribed authorisation” means authorisation prescribed for this purpose by means of a specific or general direction given by HMRC.