Related Commentary  

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.

197(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;

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