{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-8.json",
  "legislation": "uksi/2000/945",
  "legislation_title": "The Income Tax (Electronic Communications) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-regulations-2000",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Proof of content of information",
  "text": "If it is necessary to prove, for any purpose, the content of any information sent by means of electronic communications, the content shall be conclusively presumed to be that recorded on an official computer system.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev in pt & am",
      "affecting": "uksi/2001/1081",
      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/945/regulation/8",
    "retrieved_at": "2026-10-29T09:13:16.629985+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."
}