Regulation 10 Electronic delivery of information
Information required to be delivered to the Board or to any other person by virtue of these Regulations may be delivered in such form and by such means of electronic communications as are for the time being authorised for that purpose.
The use of a particular means of electronic communications is authorised for the purposes of paragraph (1) only if—
it is authorised by directions given by the Board under section 132(5) of the Finance Act 1999 (voluntary filing by electronic means of returns and other documents); and
the user complies with any conditions imposed by the Board under that section.
Nothing in this regulation prevents the delivery of information by electronic communications if the information is contained in a return which is—
authorised to be delivered electronically by virtue of regulations under section 132 of the Finance Act 1999; or
required to be so delivered by virtue of regulations under section 135 of the Finance Act 2002 (mandatory e-filing).