Where revenue and expenditure operations or document exchanges are managed by means of computer systems, documents may be signed by a computerised or electronic procedure providing authentication of the signatory.
I gcás ina ndéanfar oibríochtaí ioncaim agus caiteachais nó malartuithe doiciméad a bhainistiú le córais ríomhaireachta, féadfar doiciméid a shíniú trí nós imeachta ríomhairithe nó trí nós imeachta leictreonach lena ndéantar fíordheimhniú ar an sínitheoir.