Electronic CbC report

(1) A CbC report required, shall be filed electronically using such technology as may be approved or provided by the (2) An electronic means shall incorporate an electronic validation process. (3) Unless the contrary is proved – (a) the use of an electronic means is presumed to have resulted in the making of the CbC report only if this has been successfully recorded as such by the relevant electronic validation process; (b) the time of making the CbC report is presumed to be the time recorded as such by the relevant validation process; and (c) the person delivering the CbC report is presumed to be the person identified as such by any relevant feature of the electronic means.