SCHEDULE 1
PART 5Amendments to other subordinate legislation
Definition of electronic communication24
1
This paragraph applies to the following provisions—
a
regulation 2 of the Income Tax (Building Societies) (Dividends and Interest) Regulations 199040;
b
regulation 2 of the Income Tax (Deposit-takers) (Interest Payments) Regulations 199041;
c
regulation 12(11) of the Individual Savings Account Regulations 199842;
d
regulation 4(4) of the Social Security Share Contributions (Share Options) Regulations 200143.
2
In the provisions to which this paragraph applies the definition of “electronic communication” shall be substituted with—
“electronic communication” includes any communication conveyed by means of an electronic communications network.