{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-44",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-44.json",
  "legislation": "uksi/2005/2045",
  "legislation_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Proof of payment sent electronically",
  "text": "(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—\n(a) to Her Majesty’s Revenue and Customs, if the making of the payment has been recorded on an official computer system;\n(b) by Her Majesty’s Revenue and Customs, if despatch of the payment has been recorded on an official computer system.\n(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—\n(a) to Her Majesty’s Revenue and Customs, if the making of the payment has not been recorded on an official computer system;\n(b) by Her Majesty’s Revenue and Customs, if despatch of the payment has not been recorded on an official computer system.\n(3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/44",
    "retrieved_at": "2026-10-29T04:55:02.503189+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."
}