6. Insertion of new section 10B in the principal enactment

The following new section is hereby inserted immediately after section 10A of the principal enactment and shall have effect as section 10B of that enactment :-

10B. The Minister may, on the recommendation of the Commissioner General of Inland Revenue, make regulation for the purposes of authorizing or facilitating the use of electronic communications or electronic records for matters specified in section 8 of the

Electronic Transactions Act, No. 19 of 2006.”.

“The use of electronic communications or electronic records.

Act, No. 13 of 2015