# The Income Tax (Electronic Communications) Regulations 2000, Regulation 8: Proof of content of information


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.

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Source: https://www.legislation.gov.uk/uksi/2000/945/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-regulations-2000/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.