917M Proceedings.

(1) This section shall apply where the obligation of any person to make a return to which this Chapter applies is treated as fulfilled in accordance with section 917F(1).

(2) In this section, “proceedings” means civil and criminal proceedings, and includes proceedings before the Appeal Commissioners or any other tribunal having jurisdiction by virtue of any provision of the Acts.

(3) Where this section applies a hard copy certified by a revenue officer to be a true copy of the information transmitted electronically in accordance with section 917F(1) shall be treated ^[2]>for the purposes of any proceedings in relation to which the certificate is given^{<[2] [2]>}for the purposes of the Acts^<[2] as if the hard copy—

(a) were a return or, as the case may be, a claim made by post, and

(b) contained any declaration, certificate or signature required by the Acts on such a return or, as the case may be, such a claim.

(4) For the purposes of any proceedings under the Acts, unless a Judge or any other person before whom proceedings are taken determines at the time of the proceedings that it is unjust in the circumstances to apply this provision, any rule of law restricting the admissibility or use of hearsay evidence shall not apply to a representation contained in a document recording information which has been transmitted in accordance with section 917F(1) in so far as the representation is a representation as to—

(a) the information so transmitted,

(b) the date on which, or the time at which, the information was so transmitted, or

(c) the identity of the person by whom or on whose behalf the information was so transmitted.