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The Petroleum Revenue Tax (Electronic Communications) Regulations 2003

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Proof of delivery of information

9.—(1) The use of an authorised method of electronic communications shall be presumed, unless the contrary is proved, to have resulted in the delivery of information—

(a)in the case of information falling to be delivered to the Board, if the delivery of the information has been recorded on an official computer system; and

(b)in the case of information falling to be delivered by the Board, if the despatch of that information has been recorded on an official computer system.

(2) The use of an authorised method of electronic communications shall be presumed, unless the contrary is proved, not to have resulted in the delivery of information—

(a)in the case of information falling to be delivered to the Board, if the delivery of the information has not been recorded on an official computer system; and

(b)in the case of information falling to be delivered by the Board, if the despatch of that information has not been recorded on an official computer system.

(3) The time of receipt of any information sent by an authorised means of electronic communications shall be presumed, unless the contrary is proved, to be that recorded on an official computer system.

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