Automatic Enrolment Retirement Savings System Act 2024
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Presumptions in proceedings for offence | ||
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137. (1) In proceedings for an offence under this Act, it shall be presumed, unless the contrary is shown, that a payroll document referred to in section 136 found on the premises of any employer relates to an employee of that employer. | ||
(2) Where a document is retrieved from an electronic storage and retrieval system, it shall be presumed, unless the contrary is shown, that the person who ordinarily uses that system is the author of the document. | ||
(3) In this section— | ||
(a) “employer” has the same meaning as in section 136 , and | ||
(b) in relation to cases where a person’s employment has ceased, references to an employer include references to a former employer, and references to an employee include references to a former employee. |