{
  "url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-6.json",
  "legislation": "uksi/2007/792",
  "legislation_title": "The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Proof of identity of person sending or receiving electronic delivery",
  "text": "The identity of—\n(a) the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or\n(b) the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,\nis presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/792/regulation/6",
    "retrieved_at": "2026-10-29T03:57:59.793718+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."
}