6.—(1) For the purposes of these Regulations, relevant information is to be taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.
This is subject to the following qualification.
(2) Relevant information which is delivered to an official computer system must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners.
(3) Relevant information which fails to meet those standards must be treated as not having been delivered.
7.—(1) A document certified by Revenue and Customs to be a printed-out version of 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.
8. The identity of—
(a)the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or
(b)the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.
9.—(1) Any information delivered by an approved method of electronic communications—
(a)to Revenue and Customs, or
(b)to an official computer system,
on behalf of a person, is taken to have been delivered by that person.
(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.
10.—(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—
(a)to Revenue and Customs, if the delivery of the information has been recorded on an official computer system;
(b)by Revenue and Customs, if the despatch of the information has been recorded on an official computer system.
(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of relevant information—
(a)to Revenue and Customs, if the delivery of the information has not been recorded on an official computer system;
(b)by Revenue and Customs, if the despatch of the information has not been recorded on an official computer system.
(3) The time of receipt or despatch of any relevant information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.
This is subject to the following qualification.
(4) The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3).
(5) Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.
11. If—
(a)information specified in Schedule 2 to these Regulations is delivered to Revenue and Customs by a method of electronic communications; and
(b)the information is required to be signed by or on behalf of the person delivering it,
the requirement for a signature shall be treated as satisfied if the information is authenticated by or on behalf of the sender in such manner as may be approved by the Commissioners.
12.—(1) This regulation applies to information—
(a)which is required to be delivered to Revenue and Customs under a provision of Part 2 of these Regulations; or
(b)which is permitted to be delivered to Revenue and Customs under a provision of Part 3 of these Regulations.
(2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for the delivery of information of that kind under that provision.