S.L. 517.2 Art. 8Electronic communications by or with authorised representatives.

When a person authorises another person to communicate with the Commissioner on his behalf in accordance with procedures established for the purpose of these rules and that authorisation has not been revoked -

(a) any electronic communication made by the authorised person in accordance with those procedures shall be deemed, for the purposes of the relative revenue Act, to be a communication made by the person who gave that authorisation; and

(b) any communication made by the Commissioner with the authorised person in accordance with rule 7 shall be deemed, for the purpose of the relative revenue Act, to be a communication with the person who gave that authorisation.