{
  "url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-3",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022/regulation-3.json",
  "legislation": "uksi/2022/770",
  "legislation_title": "The Corporate Interest Restriction (Electronic Communications) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-electronic-communications-regulations-2022",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Proof of delivery of information",
  "text": "(1) A ... return that is submitted using an approved means of electronic communication is presumed to have been delivered if an acknowledgement is issued by an official computer system.\n(2) A ... return that is submitted using an approved means of electronic communication is presumed not to have been delivered if no acknowledgment is issued by an official computer system.\n(3) In this regulation “official computer system” means a computer system maintained by or on behalf of the Commissioners—\n(a) to send or receive information; or\n(b) to process or store information.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3(1) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 3(2) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(3)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.9.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/770/regulation/3",
    "retrieved_at": "2026-10-28T21:57:46.891449+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."
}