Regulation 40 Proof of content of electronic deliveryI1
United Kingdom
(1)
A document certified by an officer of Revenue and Customs to be a printed-out version of any information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—
(a)
was delivered by an approved method of electronic communications on that occasion, and
(b)
constitutes everything which was delivered on that occasion.
(2)
A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.