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

http://www.legislation.gov.uk/anaw/2016/6/part/7/crossheading/certification-of-debt/2018-01-25Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2018-01-25PART 7PAYMENT AND ENFORCEMENTCertification of debt
168Certificates of debt(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.

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