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Regulation 6 Proof of content

Original text. Later amendments are not shown.

(1)

A document certified by an officer of HMRC to be a printed-out version of any information delivered by means of electronic communications under these Regulations on any occasion shall be evidence, unless the contrary is proved, that that information—

(a)

was delivered by means of electronic communications on that occasion; and

(b)

constitutes the entirety of what was delivered on that occasion.

(2)

A document purporting to be a certificate given in accordance with paragraph (1) shall be presumed to be such a certificate unless the contrary is proved.