# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 6


After regulation 8 (proof of content of information) add—
“Certificates as to official records
9 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—
(a) to have been recorded on an official computer system at that date; and
(b) to constitute the entirety of the electronic communication so recorded.
Presumption as to certificates
10 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.”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.