The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002

Notices given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000

2.—(1) Any notice to be given by the Board under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000(1) (notices to employers by the Board to deduct repayments from emoluments) (“regulation 34”) may be given, either to the employer or a person acting on his behalf, in such form and by such means of electronic communications as are for the time being approved by directions issued by the Board if the employer—

(a) has given his consent to the delivery of documents by the Board by that means; and

(b) has not notified the Board that that consent has been withdrawn.

(2) If it is recorded on an official computer system that a notice under regulation 34 has been given to any person by an approved means of electronic communications, it shall be presumed, unless the contrary is proved, that a notice—

(a) was given by that means;

(b) was given to the person recorded on that system as the recipient;

(c) was given at the time recorded on that system as the time of delivery; and

(d) contained the information recorded on that system in respect of that notice.

(3) A document certified by an officer of the Board to be a printed-out version of a notice, given by means of electronic communications in accordance with paragraph (1), which is 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;

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

(4) A document purporting to be such a certificate as is mentioned in paragraph (3) shall be presumed to be such a certificate unless the contrary is proved.

(5) For the purposes of this regulation “employers” and “official computer system” have the same meanings as they have in the Income Tax (Employments) Regulations 1993(2).

(1)

S.I. 2000/944. Regulation 34 was amended by regulation 4 of S.I. 2001/971. Regulation 4 of S.I. 2000/944 applies section 1 of the Taxes Management Act 1970 (c. 9) (matters under the care and management of the Board) to Parts 3 and 4 of that instrument.

(2)

S.I. 1993/744; see regulation 2(1), as amended by regulations 7 and 8(1) and (2) of S.I. 2001/1081.