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The Rate Relief Regulations (Northern Ireland) 2017
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5.—(1) The use of an approved method of electronic communication is to be presumed, unless the contrary is proved, to have resulted in delivery—
(a)in the case of any claim or information falling to be delivered to the relevant authority, if the delivery of that claim or information is recorded on an official computer system; or
(b)in the case of any information that falls to be delivered by the relevant authority, if the dispatch of that information is recorded on an official computer system.
(2) The use of an approved method of electronic communication is to be presumed, unless the contrary is proved, not to have resulted in delivery—
(a)in the case of any claim or information falling to be delivered to the relevant authority, if the delivery of that claim or information is not recorded on an official computer system; or
(b)in the case of information that falls to be delivered by the relevant authority, if the despatch of that information is not recorded on an official computer system.
(3) The time and date of receipt of any claim or information sent by an approved method of electronic communication is to be presumed, unless the contrary is proved, to be that recorded on an official computer system.
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