The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001

PART II AMENDMENT OF THE ELECTRONIC COMMUNICATIONS REGULATIONS

2.  Amend the Electronic Communications Regulations in accordance with the following provisions of this Part.

3.  In regulation 6 (proof of identity of sender or recipient of information)—

(a) omit the word “conclusively”; and

(b) at the end add “unless the contrary is proved.”.

4.—(1) Amend regulation 7 (proof of delivery of information and payments) as follows.

(2) In paragraph (1)—

(a) omit “conclusively”; and

(b) at the end add—

“,

unless the contrary is proved.”.

(3) In paragraph (2)—

(a) omit “conclusively”, and

(b) at the end add “unless the contrary is proved.”.

5.  In regulation 8 (proof of content of information)—

(a) omit “conclusively”; and

(b) at the end add “unless the contrary is proved.”.

6.  After regulation 8 (proof of content of information) add—

“Certificates as to official records

9.   A document certified by an officer of the Board to be a printed-out version of any electronic communication recorded on an official computer system as at a particular date shall be presumed, unless the contrary is proved—

(a) to have been recorded on an official computer system at that date; and

(b) to constitute the entirety of the electronic communication so recorded.

Presumption as to certificates

10.   A document purporting to be a certificate issued by an officer of the Board under regulation 9 shall be presumed to be such a certificate unless the contrary is proved.”.