Regulation 3 Amendment of the Social Security (Contributions) Regulations 1979

In regulation 1(2)^f1 after the definition of “earnings-related contributions” insert—

• ““electronic communications” includes any communications by means of a telecommunications system (within the meaning of the Telecommunications Act 1984^f2), and a means of electronic communications, or a form of such communication, is approved if it is for the time being approved by the Inland Revenue;”.