Signing of electronic documents
8.—(1)  Where any application or document is filed, delivered or conveyed using the electronic filing service, any requirement under the Act relating to the signing by, or the signature of, an authorised user or authorised agent, is deemed to be complied with if the identification code of the authorised user or authorised agent has been, directly or indirectly, applied to or associated with the application or document, or the transmission containing the application or document.
(2)  For the purposes of paragraph (1) —
(a)where the identification code of an authorised user is, directly or indirectly, applied to or associated with any application or document, or any transmission containing any application or document, which is in compliance with the security procedures of the electronic filing service —
(i)the application or document is deemed to be signed by the authorised user; and
(ii)the contents of the application or document are deemed to be endorsed by the authorised user; or
(b)where the identification code of an authorised agent of an authorised user is, directly or indirectly, applied to or associated with any application or document, or any transmission containing any application or document, which is in compliance with the security procedures of the electronic filing service —
(i)the application or document is deemed to be signed by the authorised agent on behalf of and with the authority of the authorised user; and
(ii)the contents of the application or document are deemed to be endorsed by the authorised user.
(3)  To avoid doubt, the application or association of the identification code of an authorised user or an authorised agent, directly or indirectly, to or with any application or document, or any transmission containing any application or document, which is in compliance with the security procedures of the electronic filing service, is to be treated as a secure electronic signature within the meaning of the Electronic Transactions Act (Cap. 88).