PART 10
COMMUNICATIONS
CHAPTER 2ELECTRONIC COMMUNICATIONS: GENERAL
Proof of content of electronic deliveryI1193
1
A document certified by the Inland Revenue to be a printed-out version of any information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—
a
was delivered by an approved method of electronic communications on that occasion, and
b
constitutes everything which was delivered on that occasion.
2
A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.