Time of electronic issue and lodgment

In force

A document issued in accordance with regulation 5C or filed in accordance with regulation 5D —

(a)

by means of the ECMS, is taken to have been issued or filed on the day and at the time recorded by the ECMS; or

(b)

by email, is taken to have been issued or filed —

(i)

if the email is sent before 4 pm on a working day — on that day;

(ii)

otherwise, on the next working day after the day on which the email is sent.

[Regulation 5E inserted: SL 2021/150 r. 5.]

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