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

http://www.legislation.gov.uk/anaw/2016/6/section/168Tax 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 Participation2024-07-12PART 7PAYMENT AND ENFORCEMENTCertification of debt
168Certificates of debt1

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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S. 168 in force at 25.1.2018 by
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,
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<strong>PART 7</strong>
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<em>Certification of debt</em>
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168
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<p>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.</p>
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