192. For the purpose of these Regulations, information is 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.
193.—(1) A document certified by the Inland Revenue to be a printed-out version of any 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.
194. The identity of—
(a)the person sending any information delivered by an approved method of electronic communications to the Inland Revenue, or
(b)the person receiving any information delivered by an approved method of electronic communications by the Inland Revenue,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.
195.—(1) Any information delivered by an approved method of electronic communications—
(a)to the Inland Revenue, 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.
196.—(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 the Inland Revenue, if the delivery of the information has been recorded on an official computer system;
(b)by the Inland Revenue, 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 information—
(a)to the Inland Revenue, if the delivery of the information has not been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the information has not been recorded on an official computer system.
(3) The time of receipt or despatch of any 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.
197.—(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—
(a)to the Inland Revenue, if the making of the payment has been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the payment has been recorded on an official computer system.
(2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—
(a)to the Inland Revenue, if the making of the payment has not been recorded on an official computer system;
(b)by the Inland Revenue, if the despatch of the payment has not been recorded on an official computer system.
(3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.
(4) In this regulation, “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.
198.—(1) This regulation applies to information which is required to be delivered to the Board of Inland Revenue or to the Inland Revenue under a provision 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 delivery of information of that kind under that provision.