http://www.legislation.gov.uk/uksi/2003/2718/regulation/6/madeThe Petroleum Revenue Tax (Electronic Communications) Regulations 2003TaxManagement information systemsKing's Printer of Acts of Parliament2016-04-27TAXESELECTRONIC COMMUNICATIONSThese Regulations provide for the electronic delivery of certain types of information to or by the Commissioner of Inland Revenue (“the Board”) in connection with petroleum revenue tax.PART 3Electronic Communications— Evidential Provisions6Proof of content1

A document certified by an officer of the Board to be a printed-out version of any information delivered by means of electronic communications under these Regulations on any occasion shall be evidence, unless the contrary is proved, that that information—

a

was delivered by means of electronic communications on that occasion; and

b

constitutes the entirety of what was delivered on that occasion.

2

A document purporting to be a certificate given in accordance with paragraph (1) shall be presumed to be such a certificate unless the contrary is proved.

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<num>6</num>
<heading>Proof of content</heading>
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<p>A document certified by an officer of the Board to be a printed-out version of any information delivered by means of electronic communications under these Regulations on any occasion shall be evidence, unless the contrary is proved, that that information—</p>
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<p>A document purporting to be a certificate given in accordance with paragraph (1) shall be presumed to be such a certificate unless the contrary is proved.</p>
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