{
  "url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-8",
  "json_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-8.json",
  "legislation": "uksi/2015/1378",
  "legislation_title": "The Inheritance Tax (Electronic Communications) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Information delivered electronically on another’s behalf",
  "text": "Any information delivered by an approved method of electronic communications on behalf of any person (“P”) shall be deemed to have been delivered by P unless P proves that it was delivered without P’s knowledge or connivance.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1378/regulation/8",
    "retrieved_at": "2026-10-28T23:35:05.396910+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."
}