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 any provision of the Act or the Management Act which applies of the purpose of petroleum revenue tax^f1 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 the Board,

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)

The Board 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.

Annotations

Footnotes

f1: See the Table in paragraph 1 of Schedule 2 to the Act. The Table was amended by Part 9 of Schedule 14 to the Finance Act 1988 (c. 39), Part 10 of Schedule 17 to the Finance Act 1989 (c. 26), section 109 of the Finance Act 1991 (c. 31), paragraph 6 of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48), Part 4 of Schedule 23 to the Finance Act 1993 (c. 34) and paragraph 18(a) of Schedule 1, and the relevant entry in Schedule 2, to S.I. 1994/1813.