A legal requirement under section 46A of the Burial and Cremation Act 1964 for a signed, written certificate may be met by information that is in electronic form and signed by means of an electronic signature, only if—

A legal requirement to give written notice under section 26ZZM(2)(b)(ii) of the Conservation Act 1987 may be met by giving the required information in electronic form, whether by means of an electronic communication or otherwise, only if the person to whom the notice must be given—

A legal requirement under section 16, section 16A, section 17, or section 18 of the Credit Contracts Act 1981 to make disclosure may be met by giving the required information in electronic form, whether by means of an electronic communication or otherwise, only if the person to whom the disclosure must be made—

A legal requirement under the Inland Revenue Acts to retain a record that is initially in paper or other non-electronic form may be met by retaining an electronic form of the record, only if—

For the purposes of subclause (1), it does not matter that annotations, indexing references, or other additional information are included in the record retained in electronic form, provided that they—

A legal requirement under the Inland Revenue Acts to retain a record that is generated in electronic form and is provided to another person in paper or other non-electronic form (for example, an invoice generated electronically and printed for sending to a customer) may be met by retaining the record in its electronic form only.

Despite subclause (1), if a record is received from a person in both paper or other non-electronic form and in electronic form (for example, a bank statement sent by a bank in paper form, and also provided in electronic form), a legal requirement to retain the record may be met by retaining the record in its electronic form only.

In this clause, Inland Revenue Acts has the same meaning as in section 3(1) of the Tax Administration Act 1994.

A legal requirement to give written notice under section 56G(2)(b)(ii) or section 62(3)(a) of the National Parks Act 1980 may be met by giving the required information in electronic form, whether by means of an electronic communication or otherwise, only if the person to whom the notice must be given—

For the purposes of section 22, section 24, and section 24A of the Credit Contracts Act 1981, when disclosure is made by sending the disclosure documents to a person by means of an electronic communication, the disclosure is made to that person on the second working day after the day on which the documents were sent.

For the purposes of sections 25 to 28 of the Credit Contracts Act 1981, when disclosure is made by sending the disclosure documents to a person by means of an electronic communication, the disclosure is made to that person on the day on which the documents were sent.