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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Cross Heading: Certification of debt

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Point in time view as at 25/01/2018.

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Certification of debt. Help about Changes to Legislation

Certification of debtE+W

168Certificates of debtE+W

(1)A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.

(2)A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.

Commencement Information

I1S. 168 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

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