Schedule 11, paragraph 6(10)

Regulations under sub-paragraph (5) requiring records to be kept or preserved in electronic form may (among other things) make provision— as to the electronic form in which records are to be kept or preserved, for the production of the contents of records kept or preserved in accordance with the regulations, as to conditions that must be complied with in connection with the keeping or preservation of electronic records, for treating records as not having been kept or preserved unless conditions are complied with, for authenticating records, about the manner of proving for any purpose the contents of any records (including provision for the application of conclusive or other presumptions).

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Source: legislation.gov.uk · retrieved 2026-07-28