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

Interpretation

2.—(1) In these Regulations—

(a) “the Act” means the Income Tax (Earnings and Pensions) Act 2003(1); and

(b) any reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in the Act.

(2) In these Regulations—

“approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind under that provision;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999;

“official computer system” means a computer system maintained by or on behalf of the Commissioners or on behalf of an officer of Revenue and Customs—

(a)

to send or receive information, or

(b)

to process or store information;

“relevant information” means information which is authorised by virtue of these Regulations to be delivered to or dispatched by Revenue and Customs by an approved method of electronic communications;

“Revenue and Customs” means Her Majesty’s Revenue and Customs.

(1)

2003 c. 1.