Taxes Consolidation Act 1997 section 949C

Electronic means

Section 949C enables Revenue and the Appeal Commissioners to carry out appeal-related functions through electronic means, subject to arrangements they put in place and compliance with the Electronic Commerce Act 2000.

• Acts and functions under the tax appeals system that Revenue, the Appeal Commissioners or other persons (such as appellants or their agents) are authorised or required to perform may be carried out electronically.
• Documents of all kinds — including certificates, notices, notifications, forms and returns — may be sent by post or, where arrangements are in place, by electronic means.
• Revenue and the Appeal Commissioners may each, at their own discretion, put arrangements in place or grant approval for the use of electronic means for any purpose covered by this section.
• Those arrangements or approvals may require the person concerned to comply with requirements of the kind set out in the Electronic Commerce Act 2000.