[124A Use of electronic communications]

[124A  Use of electronic communications]

[(1)     The comptroller may [give] directions as to the form and manner in which documents to be delivered to the comptroller—

(a)     in electronic form; or

(b)     using electronic communications,

are to be delivered to him.

(2)     A direction under subsection (1) may provide that in order for a document to be delivered in compliance with the direction it shall be accompanied by one or more additional documents specified in the direction.

(3)     [Subject to subsections (14) and (15), if a document to which a direction under subsection (1) or (2)] applies is delivered to the comptroller in a form or manner which does not comply with the direction the comptroller may treat the document

Powered by Lexis+®

Popular documents