SCHEDULES
SCHEDULE 11 Administration, collection and enforcement
Evidence by certificate, etc
14
1
A certificate of the Commissioners—
a
that a person was or was not, at any date, registered under this Act; or
b
that any return required by or under this Act has not been made or had not been made at any date; or
c
F2d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 sub-paragraph (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.