# The Social Security (Contributions) Regulations 2001, Regulation 90F: Proof of payment sent electronically


(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—
(a) to the Board, if the making of the payment has been recorded on an official computer system;
(b) by the Board, if the despatch of the payment has been recorded on an official computer system.
(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—
(a) to the Board, if the making of the payment has not been recorded on an official computer system;
(b) by the Board, if the despatch of the payment has not been recorded on an official computer system.
(3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

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