# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 4


(1) Amend regulation 7 (proof of delivery of information and payments) as follows.
(2) In paragraph (1)—
(a) omit “conclusively”; and
(b) at the end add—
“,
unless the contrary is proved.”.
(3) In paragraph (2)—
(a) omit “conclusively”, and
(b) at the end add “unless the contrary is proved.”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.