# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 6: Proof of content


(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.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/6 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.