16. Insertion of new section 25K in the principal enactment

The following new section is hereby inserted immediately after section 25J of the principal enactment and shall have effect as section 25K of that enactment:-

25K. The Minister may on the recommendation of the Commissioner-General of Inland Revenue make regulations for the purpose of authorizing or facilitating the use of electronic communications or electronic records in respect of matters specified in section 8 of the Electronic Transactions Act, No.19 of 2006.”.