# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 43: Proof of delivery of information sent electronically

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

(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—
(a) to Her Majesty’s Revenue and Customs, if the delivery of the information has been recorded on an official computer system;
(b) by Her Majesty’s Revenue and Customs, if the despatch of the information has been recorded on an official computer system.
(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—
(a) to Her Majesty’s Revenue and Customs, if the delivery of the information has not been recorded on an official computer system;
(b) by Her Majesty’s Revenue and Customs, if despatch of the information has not been recorded on an official computer system.
(3) The time of receipt or despatch of any information delivered by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/43 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.