(1)

(a) In this section -

'approved electronic communications' means such form of electronic communications as the Revenue Commissioners approve of for the purposes of this section;

'electronic communications' means communication by electrical, digital, magnetic, optical, electromagnetic, biometric or photonic technology, and related technology, by means of which data is transmitted, including telephone apparatus, and 'electronic means' shall be construed accordingly;

'telephone apparatus' means telegraphy apparatus designed or adapted for the purposes of transmitting and receiving, by way of a public telecommunications service, spoken messages or information or both of them.

(b) In paragraph (a) -

'information' has the meaning assigned to it by the Electronic Commerce Act 2000;

'public telecommunications service' has the meaning assigned to it by the European Communities (Telecommunications Infrastructure) Regulations 1997 (S.I. No. 338 of 1997).

(c) Except where the Revenue Commissioners otherwise direct, this section applies to a claim for an allowance, credit, deduction or relief which falls to be taken into account -

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or