United Kingdom Statutory Instruments

    " (1A) The return required by paragraph (1) shall be rendered by the employer - 


(a) delivering the return to the inspector;

(b) transmitting the information required to be contained in the return electronically to a computer system maintained by or on behalf of the inspector; or

(c) delivering the return, by such means of electronic communications as may be approved, to an official computer system.



    (1B) In paragraph (1A) - 



(a) "official computer system" means a computer system maintained by or on behalf of the Board for the purpose of receiving returns mentioned in that paragraph;

(b) references to information being transmitted electronically are references (and are references only) to the transmission of information - 


(i) from a computer system maintained by or on behalf of the employer for the processing or storage of payroll information;

(ii) to a computer system maintained by or on behalf of the inspector;

(iii) by means of the system operated on behalf of the Board and known as Electronic Data Interchange.



    (1C) For the purposes of paragraph (1A) information shall be taken - 



(a) to have been transmitted electronically, to a computer system maintained by or on behalf of the inspector, or

(b) to have been delivered by means of electronic communications to an official computer system,



if, but only if, it is accepted by the computer system to which it is transmitted or delivered.

    (1D) A document certified by an inspector or other officer of the Board to be a printed-out version of any particulars transmitted electronically under paragraph (1A) on a particular occasion shall be presumed, unless the contrary is proved - 



(a) to have been transmitted electronically on that occasion; and

(b) to constitute the entirety of what was transmitted on that occasion.



    (1E) A document certified by an officer of the Board to be a printed-out version of any electronic communication delivered under paragraph (1A) to an official computer system (within the meaning of paragraph (1B)) on a particular occasion shall be presumed, unless the contrary is proved - 



(a) to have been delivered to an official computer system on that occasion; and

(b) to constitute the entirety of what was delivered on that occasion.



    (1F) A document purporting to be a certificate in accordance with paragraph (1D) or (1E) shall be presumed to be such a certificate unless the contrary is proved.".

    (3) In paragraph (3), for the words from "shall" to end, substitute - 

" shall - 
(a) if it is rendered as mentioned in paragraph (1A)(a), be signed by the secretary or by a director of the body corporate; and

(b) in any other case, be authenticated by such means and in such manner as the Board may approve.".