The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014

• Citation: S.I. 2014/489
• Sections: 7

Section 1 Citation 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.

Section 2 Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.

Section 3 Interpretation

In regulation 1(2), after the definition of “official computer system”—

(a) omit “and”;

(b) insert—

“secure mailbox” means a facility or feature which—

forms part of an official computer system, and

can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by the Board ; and

Section 4 Scope

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 , or

(vii) paragraph 17A, 17B or 18 of Schedule 55, or paragraph 11 of Schedule 56, to the Finance Act 2009 ; and

Section 5 Use 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(1ZA) The Board may specify by specific or general direction the manner in which consent may be provided and withdrawn, including the time from which consent and withdrawal of consent is to take effect.

Section 6 Use of electronic communications

In regulation 3(1A) for the words “Paragraph (1) does” substitute “Paragraphs (1) and (1ZA) do”.

Section 7 Effect 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.