Modifications etc. (not altering text)
C1Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2
[F1(1)A certificate of an authorised officer that any amount by way of contributions, or by way of interest or penalty in respect of contributions, which a person is liable to pay to the [F2Inland Revenue] for any period has not been paid—
(a)to the officer; or
(b)to the best of his knowledge and belief, to any other person to whom it might lawfully be paid,
shall until the contrary is proved be sufficient evidence in any proceedings before any court that the sum mentioned in the certificate is unpaid and due.
F1(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A document purporting to be such a certificate F4. . . shall be deemed to be such a certificate until the contrary is proved.
(4)A statutory declaration by an officer of the [F5Inland Revenue] that the searches specified in the declaration F6. . . for a record of the payment of a particular contribution have been made, and that F6. . . a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.
(5)Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.
(6)Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—
(a)unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons in a summary prosecution may be served; or
(b)if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.
[F7(7)In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.]
Textual Amendments
F1S. 112(1)(1A) substituted (6.4.1999) for s. 112(1) by S.I. 1998/1506 (N.I. 10), art. 58(1); S.R. 1999/102, art. 2(d), Sch. Pt. III but the said s. 112(1A) was repealed on the same date by S.I. 1999/671, art. 5, Sch. 4 para. 7(3), Sch. 9 Pt. I; S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
F2Words in s. 112(1) substituted (6.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 7(2); S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
F3S. 112(2) repealed (6.4.1999) by S.I. 1999/671, art. 5, 24(3), Sch. 4 para. 7(3); Sch. 9 Pt. I; S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
F4In s. 112(3) words “as is mentioned in subsection (1) or (2) above” inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 58(2); S.R. 1999/102, art. 2(d), Sch. Pt. III and repealed on the same date by S.I. 1999/671, art. 5, 24(3), Sch. 4 para. 7(4); S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
F5Words in s. 112(4) substituted (6.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 7(5); S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.)
F6Words in s. 112(4) repealed (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 58(3), 78(2), Sch. 7; S.R. 1999/102, art. 2(d), Sch. Pt. III
F7S. 112(7) substituted (6.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 7(6); S.R. 1999/149, art. 2(d), Sch. 3 (subject to arts. 3-6 of that S.R.) (the original subsection (7) being inserted on the same date by S.I. 1998/1506 (N.I. 10), art. 58(4); S.R. 1999/102, art. 2(d), Sch. Pt. III and that insertion falls by reason of the repeal (6.4.1999) of the inserting provision by S.I. 1999/671, art. 24(3), Sch. 9)