{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-6.json",
  "legislation": "uksi/2001/1081",
  "legislation_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "After regulation 8 (proof of content of information) add—\n“Certificates as to official records\n9 A document certified by an officer of the Board to be a printed-out version of any electronic communication recorded on an official computer system as at a particular date shall be presumed, unless the contrary is proved—\n(a) to have been recorded on an official computer system at that date; and\n(b) to constitute the entirety of the electronic communication so recorded.\nPresumption as to certificates\n10 A document purporting to be a certificate issued by an officer of the Board under regulation 9 shall be presumed to be such a certificate unless the contrary is proved.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/regulation/6",
    "retrieved_at": "2026-10-29T07:54:09.447213+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."
}