General and supplementary provisions: use of electronic communications
Use of electronic communications
The Finance Act 1999 section 132(8)
Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, schedule 2
Child Benefit (General) Regulations 2006, Regulation 39
Any electronic communication to, or from the Officers of HMRC should be treated in the same manner as applies to the delivery of information to, or from the Officers of HMRC.