# The Social Security (Contributions) Regulations 2001, Regulation 90D: Information sent electronically on behalf of a person


(1) Any information delivered by an approved method of electronic communications—
(a) to the Board, or
(b) to an official computer system,
on behalf of a person is taken to have been delivered by that person.
(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/90D (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.