About CommentOnThis.comThis is a site designed to make it easier to take the core of large published reports and allow anyone to comment on them. More... |
Send the page: 11.3.20 It may not practical for the service to implement the countermeasures required at Availability IL3 (for both the information assets and the transactions). In such instances, a risk-balance-decision could been taken to reduce Availability IL3 to Availability IL2, for example by introducing a caveat stating that if the electronic service is not available, the deadline wil be extended as necessary so that a tax return can be completed by other channels (eg postal). 11.3.21 When applying countermeasures, particular consideration must be given to: |