# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 8: Information delivered electronically on another’s behalf


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.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/8 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.