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Regulation 6 Proof of identity of person sending or receiving electronic delivery

Original text. Later amendments are not shown.

The identity of—

(a)

the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or

(b)

the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,

is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.