10.—(1) Where a document is filed, served, delivered or otherwise conveyed using the electronic filing service, any requirement under the Code relating to the signing by or the signature of an authorised user or a registered user, shall be deemed to be complied with if the identification code of the authorised user or registered user has been applied to or associated with, directly or indirectly, the document or the transmission containing the document.
(2) For the purposes of paragraph (1) —
(a)
where the identification code of a registered user is applied to or associated with, directly or indirectly, a document or a transmission containing a document in compliance with the security procedures of the electronic filing service —
(i)
the document shall be deemed to be signed by the registered user; and
(ii)
the contents of the document shall be deemed to be endorsed by the registered user;
(b)
where the identification code of an authorised user (other than an employee of a service bureau) is applied to or associated with, directly or indirectly, a document or a transmission containing a document in compliance with the security procedures of the electronic filing service —
(i)
the document shall be deemed to be signed by the authorised user on behalf and with the authority of the registered user to whom the authorised user belongs; and
(ii)
the contents of the document shall be deemed to be endorsed by that registered user; or
(c)
where the identification code of an authorised user, who is an employee of a service bureau, is applied to or associated with, directly or indirectly, a document or a transmission containing a document in compliance with the security procedures of the electronic filing service —
(i)
the document shall be deemed to be signed by the authorised user on behalf and with the authority of the person tendering the document to the service bureau and the contents of the document shall be deemed to be endorsed by that person; or
(ii)
where the person tendering the document to the service bureau is acting as agent for his principal, the document shall be deemed to be signed on behalf and with the authority of his principal and the contents of the document shall be deemed to be endorsed by his principal.
(3) For the avoidance of doubt, it is declared that the application to or association of the identification code of an authorised user or a registered user, directly or indirectly, with a document or a transmission containing a document in compliance with the security procedures of the electronic filing service is a secure electronic signature within the meaning of the Electronic Transactions Act (Cap. 88).