Search Legislation

Tax Collection and Management (Wales) Act 2016

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 22

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 22. Help about Changes to Legislation

22EvidenceE+W

This section has no associated Explanatory Notes

(1)A document that purports to have been issued or signed by or with the authority of WRA⁠—

(a)is to be treated as having been so issued or signed unless the contrary is proved, and

(b)is admissible in any legal proceedings.

(2)A document that purports to have been issued by WRA and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.

(3)The matters are—

(a)that a specified person was appointed as a member of WRA on a specified date;

(b)that a specified person was appointed as a member of WRA's staff on a specified date;

(c)that at a specified time or for a specified purpose (or both) a specified member of WRA was authorised to exercise a function of WRA;

(d)that at a specified time or for a specified purpose (or both) a specified committee of WRA or a specified sub-committee of such a committee was authorised to exercise a function of WRA;

(e)that at a specified time or for a specified purpose (or both)—

(i)a specified member of WRA's staff, or

(ii)a member of WRA's staff of a specified description,

was authorised to exercise a function of WRA;

(f)that at a specified time or for a specified purpose (or both) a function of WRA was delegated to another specified person.

(4)A document that purports to have been issued by or with the authority of WRA and which certifies—

(a)that a tax return required to be made to WRA has not been made, or

(b)that a notice required to be given to WRA has not been given,

is sufficient evidence of that fact unless the contrary is proved.

(5)A copy of a document issued or acquired by WRA (or on its behalf) that is certified by WRA (or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.

(6)See section 168 (certificates of debt) for provision about the certification of debt.

Commencement Information

I1S. 22 in force at 18.10.2017 by S.I. 2017/954, art. 2

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?