Regulation 9 Proof of content of electronic deliveryI1
United Kingdom
(1)
A document certified by HMRC to be a printed-out version of information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—
(a)
was delivered by an approved method of electronic communications on that occasion, and
(b)
constitutes everything which was delivered on that occasion.
(2)
A document which purports to be a certificate given in accordance with paragraph (1) is presumed, unless the contrary is proved, to be such a certificate.