# The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007, Regulation 5: Proof of content of electronic delivery


(1) A document certified by Revenue and Customs to be a printed-out version of information delivered by an approved method of communications is evidence, unless the contrary is proved, that the information—
(a) was delivered by an approved method of electronic communications on that occasion, and
(b) constitutes everything which was delivered on that occasion.
(2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.

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Source: https://www.legislation.gov.uk/uksi/2007/792/regulation/5 (the official version)
Page: https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.