The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Information which may be delivered by electronic communications

   1. 3. Information which may be delivered by electronic communications under these Regulations

4. PART 3 Evidential Provisions

   1. 4. Whether relevant information has been delivered electronically

   2. 5. Proof of content of electronic delivery

   3. 6. Proof of identity of person sending or receiving electronic delivery

   4. 7. Information sent electronically on behalf of a person

   5. 8. Proof of information sent electronically

   6. 9. Authentication of information in document otherwise required to be signed

   7. 10. Use of unauthorised method of electronic communications

5. Signature

6. 1. SCHEDULE

      Information which may be supplied to Revenue and Customs by an approved method of electronic communications

      1. 1. Information required under section 421J(3) (particulars of any reportable events...

      2. 2. Information pursuant to a notice given under section 421J(4) requiring...

      3. 3. Information pursuant to a notice given under paragraph 93 of...

      4. 4. Information pursuant to a notice given under paragraph 45 of...

      5. 5. Information pursuant to a notice given under paragraph 33 of...

7. Explanatory Note