Version Superseded: 21/07/2008
Point in time view as at 06/04/2005.
Finance Act 2003, Cross Heading: Evidence of unpaid tax is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
7(1)A certificate of an officer of the Board—U.K.
(a)that tax is due and payable, and
(b)that to the best of his knowledge and belief payment of the tax has not been made,
is sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.
(2)A document purporting to be such a certificate shall be deemed to be such a certificate unless the contrary is proved.
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