{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "(1) Amend regulation 2 (interpretation) as follows.\n(2) In paragraph (1) at the appropriate points in the alphabetical list insert—\n““electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 and “approved” in relation to a means of electronic communications means approved by directions issued by or on behalf of the Board;”; and\n““official computer system” means a computer system maintained by or on behalf of the Board for the purpose of the service known as the Internet Service for PAYE;”.\n(3) For paragraph (4) substitute—\n“(4) In these Regulations references to electronic transmission of information, or to something being transmitted electronically are references (and are references only) to the transmission of information—\n(a) from a computer system maintained by or on behalf of an officer of the Board to the employer’s computer system, or\n(b) from the employer’s computer system to that maintained by or on behalf of an officer of the Board,\nby means of the system operated on behalf of the Board and known as Electronic Data Interchange, and references to a “transmitter” are references to the person by whom such information is transmitted in that way.\nIn this paragraph references to the employer’s computer system are to the computer system used by or on behalf of the employer for the receipt, processing or storage of payroll information.”.\n(4) After paragraph (4) as substituted by paragraph (3) of this regulation, insert—\n“(4A) for the purposes of these Regulations, information shall only be taken—\n(a) to have been transmitted electronically, to a computer system maintained by or on behalf of an officer of the Board, or\n(b) delivered by means of electronic communications to an official computer system,\nif it is accepted by the system to which it is transmitted or delivered.”.\n(5) After paragraph (5) insert—\n“(5A) 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 under these Regulations 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.”.\n(6) In paragraph (6) for “(5)” substitute “(5) or (5A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2 was amended by regulation 3 of S.I. 1998/2484."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1081/regulation/8",
    "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."
}