There are currently no known outstanding effects for the Finance Act 1986, Section 7.
After section 29 of the M1Betting and Gaming Duties Act 1981 there shall be inserted the following section—
(1)A certificate of the Commissioners—
(a)that any notice required by or under this Act to be given to them had or had not been given at any date, or
(b)that any permit, licence or authority required by or under this Act had or had not been issued at any date, or
(c)that any return required by or under this Act had not been made at any date, or
(d)that any duty shown as due in any return or estimate made in pursuance of this Act had not been paid at any date,
shall be sufficient evidence of that fact until the contrary is proved.
(2)A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
(3)Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.”
Marginal Citations
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