The Scheme: secondary legislation: regulation 40
This regulation deals with the proof of content of electronic delivery.
HMRC may certify that a printed version of information received by an approved method ofelectronic communication is evidence, unless proved otherwise, that the information
- was delivered by an approved method of electronic communication: SI2005/2045 reg 40(1)(a), and
- constitutes all that was delivered on that occasion: SI2005/2045 reg 40(1)(b).
A certificate provided by HMRC in accordance with (1) can be presumed to be genuine,unless proved otherwise: SI2005/2045 reg 40(2).
ENABLING PROVISION FA04/S71 (1)