The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 No. 792

PART 3 Evidential Provisions

Use of unauthorised method of electronic communications

10.—(1) This regulation applies if—

(a) a method of electronic communications is used for the purpose of delivering information under Part 2 of these Regulations, and

(b) that method of electronic communications is not for the time being approved for the delivery of information of that kind under that Part.

(2) The use of that method of electronic communications is conclusively presumed not to have resulted in the delivery of the information.