# The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007, Regulation 7: Information sent electronically on behalf of a person


(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.

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Source: https://www.legislation.gov.uk/uksi/2007/792/regulation/7 (the official version)
Page: https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.