The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

Amendments to Part V of the principal Regulations

35.  After regulation 44 the following regulation shall be inserted—

“Electronic transmission

44A.— (1) Where a document or particulars are transmitted electronically pursuant to regulations 7(4)(b), 37A(2)(b) or 40A(9)(b), a printed out version of the document or particulars transmitted electronically on that occasion, certified to be such by an officer of, or person nominated by, the Board, shall be conclusive evidence, unless the contrary is proved, that that document or particulars—

(a) was transmitted electronically on that occasion, and

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

(2) Any document purporting to be a certificate in accordance with paragraph (1) shall be deemed to be such a certificate unless the contrary is proved.”