Taxes Management Act 1970

70 Evidence. [1952 s.71; 1964(M) Sch.IV; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Where tax is in arrear, a certificate of the inspector or any other officer of the Board that tax has been charged and is due, together with a certificate of the collector that payment of the tax has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown; and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate until the contrary is proved .

M1 (2) A certificate of a collector that interest is payableunder section 86 F1 [or 87 F2 ] of this Act F3 and that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown, and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved .

[(3) A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—

(a) that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and

(b) that the sum mentioned in the certificate is unpaid and is due to the Crown;

and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved F4 .]

M2 (4) A written statement as to the wages, salaries, fees, and other emoluments paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other emoluments therein stated to have been paid to the person charged have in fact been so paid.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

Textual Amendments

F1 See—Finance (No. 2) Act 1987 s. 86(3)—the reference to s. 86includes a reference to Taxes Management Act 1970 s. 87Afor accounting periods ending after a day to be appointed.Finance Act 1988 (c. 39, SIF 63:1,2) Sch. 5 para. 11(2)—reference to s. 86includes a reference to Finance Act 1988 Sch. 5 para. 3(4)—interest on underwriters' liabilities.

F2 Finance Act 1985 s.93(7)andSch.25 para.6.Previously

“86A or 87”

by Finance Act 1980 s.115.Originally

“or 87”.

F3 SeeOil Taxation Act 1975 s.1and Sch.2 para.1(1)—Oil Taxation Acts—regarding modification in relation to petroleum revenue tax and supplementary petroleum duty.

F4 Finance Act 1989 (c. 26), s. 160(3).

F5 See Finance (No. 2) Act 1987 ss. 84(4) and 95(2), (3)for new subsection (5) re penalties incurred after a day to be appointed. Repealed by Finance Act 1989 s. 187and Sch. 17 Part VIII.

Modifications etc. (not altering text)

C1 S. 70 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 70 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

Marginal Citations

M1 1952 s.495(5); 1965 Sch.X 1(1), Sch.XV 8.

M2 1952 s.78(3); 1964(M) s.8(2).