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HMRC internal manual

Child Benefit Technical Manual

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.