4 Form of, and manner of giving, notices under section 1
1 A notice under section 1 given in writing must be signed by the person giving it.
2 A notice under section 1 may also be given by electronic communication containing an electronic signature of the person giving the notice.
3 Where a notice under section 1 is to be given by a company, section 108(1) of the Taxes Management Act 1970 shall apply to that notice as it applies to a notice to be given by a company under the Taxes Acts.
1970 c. 9; section 108(1) was amended by paragraph 7 of Schedule 14 to the Finance Act 1993 (c. 34).
4 In this regulation—
“electronic communication” includes any communication by means of a telecommunication system (within the meaning of the Telecommunications Act 1984);
“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;
“the Taxes Acts” has the same meaning as is given by section 118(1) of the Taxes Management Act 1970.
1984 c. 12.
2000 c. 7.
Section 118(1) was relevantly amended by paragraph 32(d) of Schedule 8 to the Development Land Tax Act 1976 (c. 24), Schedule 31 to the Income and Corporation Taxes Act 1988 (c. 1) and paragraph 2(11)(b) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).