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.