PART 10

COMMUNICATIONS

CHAPTER 2ELECTRONIC COMMUNICATIONS: GENERAL

Proof of content of electronic delivery193

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.