# The Income Tax (Electronic Communications) Regulations 2000, Regulation 6: Proof of identity of sender or recipient of information


If it is necessary to prove, for any purpose, the identity of—
(a) the sender of any information delivered by means of electronic communications to an official computer system, or
(b) the recipient of any information delivered by means of electronic communications from an official computer system,
the sender or recipient (as the case may be) shall be conclusively presumed to be the person recorded as such on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2000/945/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.