Section 176A(1)

A document is transmitted in accordance with this subsection if– the person to whom it is transmitted agrees that it may be delivered to him by being transmitted to a particular electronic address in a particular electronic form, it is transmitted to that address in that form, and the form in which the document is transmitted is such that any information in the document which is addressed to the person to whom the document is transmitted is capable of being stored for future reference for an appropriate period in a way which allows the information to be reproduced without change.

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Source: legislation.gov.uk · retrieved 2026-07-30