# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 41: Proof of identity of person sending or receiving electronic delivery

Extent: E+W+S+N.I.

The identity of—
(a) the person sending any information by an approved method of electronic communications to Her Majesty’s Revenue and Customs, or
(b) the person receiving any information delivered by an approved method of electronic communications by Her Majesty’s Revenue and Customs,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/41 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.