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The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023
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- Scottish Statutory Instruments
- 2023 No. 92
- PART 1
- Regulation 3
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Sending notices by means of electronic communication
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3. Any notice sent under these Regulations may be sent by electronic communication where—
(a)the recipient has previously agreed to information concerning liability to non-domestic rates being sent by electronic communication, and
(b)the notice—
(i)is capable of being accessed by the recipient,
(ii)makes the information it contains available to the recipient to no lesser an extent than it would be if sent as a document in printed form, and
(iii)is sufficiently permanent to be used for subsequent reference.
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