{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-5",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-5.json",
  "legislation": "uksi/2013/1844",
  "legislation_title": "The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Validation of electronic communication",
  "text": "(1) A prescribed electronic method must incorporate an electronic validation process.\n(2) Unless the contrary is proved—\n(a) the use of a prescribed electronic method will be presumed to have resulted in the making of an electronic communication to the Commissioners only if this has been successfully recorded as such by the relevant electronic validation process; and\n(b) the time of making an electronic communication to the Commissioners using a prescribed electronic method will be presumed to be the time recorded as such by the relevant electronic validation process.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1844/regulation/5",
    "retrieved_at": "2026-10-29T00:46:54.415346+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}