Version Superseded: 01/01/1995
Point in time view as at 01/12/1993. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1993, Section 35.
(1)A certificate of the Commissioners—
(a)that a person was or was not, at any date, registered under section 29 above,
(b)that any return required by regulations under this Chapter had not been made at any date, or
(c)that any lottery duty shown as due in a return made in pursuance of such regulations or in an estimate made under section 116A of the M1Customs and Excise Management Act 1979 had not been paid at any date,
is 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 Chapter and certified by them to be such a photograph is 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 taken to be such a certificate until the contrary is proved.
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?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
