{
  "url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-7",
  "json_url": "https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Information sent electronically on behalf of a person",
  "text": "(1) Any information delivered by an approved method of electronic communications—\n(a) to Revenue and Customs, or\n(b) to an official computer system,\non behalf of a person, is presumed to have been delivered by that person.\n(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.",
  "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/7",
    "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."
}