# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 7: Proof of sender or recipient


The identity of—
(a) the sender of any information delivered to an official computer system by means of electronic communications under these Regulations, or
(b) the recipient of any information delivered by means of electronic communications from an official computer system,
shall be presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/7 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.