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Rh ::(6) For the purposes of this section, a certificate—
 * (a) giving the particulars of—
 * (i) any person whose authentication code was used to electronically serve the document using the system; or
 * (ii) any person or device involved in the production or transmission of the electronic record of the document, or the copy or print-out;
 * (b) identifying the nature of the electronic record or a copy or print-out; and
 * (c) purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time,
 * is sufficient evidence that the electronic record, copy or print-out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
 * (7) For the purposes of this section and any regulations made for the purposes of this section—
 * “authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only;
 * “electronic record” has the meaning given by the Electronic Transactions Act 2010;
 * “relevant tax legislation”, for any application, return, notice or other document permitted or required by or under such legislation, means—
 * (a) this section and any regulations made under section 31 for the purposes of this section; or