| (1) | If a provision of Part V of the Regulations requires a document to be signed or initialled by or on behalf of a person, it may be effected by use of an electronic signature or an advanced electronic signature as defined in the Electronic Communications and Transactions Act, 25 of 2002. |
| (2) | An unaltered electronically or mechanically generated reproduction of any document may be substituted for the original for any purpose for which the original could be used in terms of the Act. |
| (3) | If a form or document is prescribed by or in terms of the Act, for any purpose- |
| (a) | it is sufficient if the person required to prepare or complete such a document does so in a form that satisfies all of the substantive requirements of the prescribed form; and |
| (b) | any deviation from the design or content of the prescribed form does not invalidate the action taken by the person preparing or completing that document, unless the deviation— |
| (i) | negatively affects the substance of the document; or |
| (ii) | is calculated to mislead. |
[Regulation 32C inserted by regulation 27 of Notice No. 1224 dated 14 November 2008]
