Contents
1Citation and commencement#
These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 and come into force on 27th March 2014.
2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003#
The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.
3Interpretation#
In regulation 1(2), after the definition of “official computer system”—
(a)omit “and”;
(b)insert—“• “secure mailbox” means a facility or feature which—(a) forms part of an official computer system, and(b) can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by the Board; and”
4Scope#
In regulation 2(1)(a)—
(a)in paragraph (i)—
(i)after “8A,” insert “8B,”;
(ii)after “9,” insert “9ZA, 9ZB,”;
(iii)after “12AA,” insert “12AAA,”;
(iv)after “12AB,” insert “12ABA, 12ABB,”;
(v)after “12AE,” insert “28A, 28B, 28C, 30B, 59C,”;
(vi)for “59DA or 59E” substitute “59DA, 59E or 100”;
(b)in paragraph (iii) after “,” omit “or”;
(c)in paragraph (iv) for “; and” substitute “,”;
(d)after paragraph (iv) insert—“v paragraph 13 of Schedule 24 to the Finance Act 2007,vi paragraph 1 or 46 of Schedule 36 to the Finance Act 2008, orvii paragraph 17A, 17B or 18 of Schedule 55, or paragraph 11 of Schedule 56, to the Finance Act 2009; and”
5Use of electronic communications#
After regulation 3(1) insert—“1ZA The Board may specify by specific or general direction the manner in which consent may be provided and withdrawn, including the time from which consent and withdrawal of consent is to take effect.”
6Use of electronic communications#
In regulation 3(1A) for the words “Paragraph (1) does” substitute “Paragraphs (1) and (1ZA) do”.
7Effect of delivering information by means of electronic communications#
In regulation 5—
(a)in paragraph (1) after “the Taxes Act” insert “, the relevant Finance Acts”;
(b)after paragraph (4) insert—“5 For the purposes of this Part, information which is delivered by means of electronic communications includes information delivered to a secure mailbox.6 For the purposes of paragraph (1) “the relevant Finance Acts” means the Finance Act 2007, the Finance Act 2008 or the Finance Act 2009.”
Contains public sector information licensed under the Open Government Licence v3.0.