The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001 No. 1081

PART II AMENDMENT OF THE ELECTRONIC COMMUNICATIONS REGULATIONS

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.”.