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

The following new section is hereby inserted immediately after section 6A of the principal enactment, and shall have effect as section 6B of that enactment:-

6B. The

Minister may, on the recommendation of the Commissioner

General of Inland Revenue, make regulations 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.”.

“Use of electronic communica-tions or electronic records.