{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/regulation-8.json",
  "legislation": "uksi/2003/2718",
  "legislation_title": "The Petroleum Revenue Tax (Electronic Communications) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003",
  "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 shall be deemed to have been delivered by him unless he proves that it was delivered without his 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/2003/2718/regulation/8",
    "retrieved_at": "2026-10-29T05:46:37.011532+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."
}