Explanatory note

These Regulations provide for the delivery by electronic means of information in respect of statutory maternity pay, statutory paternity pay and statutory adoption pay and the making of payments in connection with those forms of statutory pay either to or by the Board of Inland Revenue.

Regulation 1 provides for the citation, commencement and interpretation of the Regulations, and regulation 2 defines their scope.

Regulation 3 imposes conditions to be satisfied, by anyone other than the Board, in connection with the use of electronic communications for the purposes referred to in regulation 2. Regulation 4 permits the Board to use intermediaries in connection with the delivery of information, the making of payments and the authentication or security of anything transmitted electronically. It also empowers the Board to require others to use intermediaries for those purposes.

Regulations 5 to 10 contain provisions about evidence of, and in connection with, payments made, and information delivered, electronically.