PART 10
COMMUNICATIONS
CHAPTER 2ELECTRONIC COMMUNICATIONS: GENERAL
Information sent electronically on behalf of a person195
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.