{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90D",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90D.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/90D",
  "kind": "regulation",
  "number": "90D",
  "heading": "Information sent electronically on behalf of a person",
  "text": "(1) Any information delivered by an approved method of electronic communications—\n(a) to the Board, or\n(b) to an official computer system,\non behalf of a person is taken to have been delivered by that person.\n(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/90D",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}