{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90E",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90E.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/90E",
  "kind": "regulation",
  "number": "90E",
  "heading": "Proof of delivery of information sent electronically",
  "text": "(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—\n(a) to the Board, if the delivery of the information has been recorded on an official computer system;\n(b) by the Board, if the despatch of the information has been recorded on an official computer system.\n(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—\n(a) to the Board, if the delivery of the information has not been recorded on an official computer system;\n(b) by the Board, if the despatch of the information has not been recorded on an official computer system.\n(3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.",
  "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/90E",
    "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."
}