Page:Gambling Duties Act 2022.pdf/59

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(c) where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done using the authentication code assigned to a person before that person applies to cancel the authentication code—

(i) the application, return, notice or document is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and

(ii) if that person alleges that he or she did not serve or give the application, return, notice or document, the burden lies on the person to adduce evidence of that fact.

(4) Despite any other Act, an electronic record of an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served using the system provided under subsection (1), or any copy or print-out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out—

(a) is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or

(b) is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.

(5) Where the electronic record of any document, or a copy or print-out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that document.