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Regulation 7 Information sent electronically on behalf of a person

Original text. Later amendments are not shown.

(1)

Any information delivered by an approved method of electronic communications—

(a)

to Revenue and Customs, or

(b)

to an official computer system,

on behalf of a person, is presumed to have been delivered by that person.

(2)

But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.