Regulation 20

After regulation 46ZA^f1 insert—

“Use of electronic communications and electronic transmission of information

Information delivered electronically on another’s behalf

46ZB

Any information—

(a)

delivered by means of the Board’s Internet Service for PAYE to an official computer system; or

(b)

transmitted electronically to an inspector or collector;

on behalf of any person shall be deemed to have been delivered or transmitted by him unless he proves that they were delivered or transmitted without his knowledge or connivance.”.