electronic communicationhas the meaning given by section 15(1) of the Electronic Communications Act 2000;”
legible in all other material respectsmeans that the information contained in the electronic communication shall be available to the recipient to no lesser extent than it would be if that information had been contained in a document in printed form. 10 Where the assessor has published an address for the purposes of paragraph (8), the assessor may subsequently publish a different address for those purposes and, from such date of publication, the electronic communication shall be sent to the different address and not to the previous address.”