# The Social Security Contributions (Share Options) Regulations 2001, Regulation 4: Form of, and manner of giving, notices under section 1


(1) A notice under section 1 given in writing must be signed by the person giving it.
(2) A notice under section 1 may also be given by electronic communication containing an electronic signature of the person giving the notice.
(3) Where a notice under section 1 is to be given by a company, section 108(1) of the Taxes Management Act 1970 shall apply to that notice as it applies to a notice to be given by a company under the Taxes Acts.
(4) In this regulation—
“electronic communication” includes any communication by means of a telecommunication system (within the meaning of the Telecommunications Act 1984);
“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;
“the Taxes Acts” has the same meaning as is given by section 118(1) of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/uksi/2001/1817/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.