The Income Tax (Employments) (Amendment) Regulations 1998

Amendments to the principal Regulations

3.—(1) Regulation 2(1) shall be amended as follows.

(2) After paragraph (3) there shall be added the following paragraphs–

“(4) References (however expressed) in these Regulations to a code authorisation or other particulars being transmitted electronically by one person (“the transmitter”) to another person (“the recipient”) are references to any procedure whereby the particulars in question are transmitted by electronic means from the transmitter’s computer system to the recipient’s computer system and accepted by the recipient’s computer system.

(5) A document certified by an inspector or other officer of the Board to be a printed out version of any particulars transmitted electronically under these Regulations on any occasion shall be conclusive evidence, unless the contrary is proved, that those particulars–

(a) were transmitted electronically on that occasion, and

(b) constitute the entirety of what was transmitted on that occasion.

(6) Any document purporting to be a certificate in accordance with paragraph (5) shall be deemed to be such a certificate unless the contrary is proved.”

(1)

Amended by S.I. 1993/2276.