SCHEDULES
SCHEDULE 6 Air passenger duty: administration and enforcement
Evidence by certificate
12
1
A certificate of the Commissioners—
a
that a person was or was not, on any date specified in the certificate, registered or liable to be registered under section 33 of this Act,
b
that the name of any person was or was not, on any date so specified, shown as the fiscal representative of any person in the register kept under that section,
c
that any aircraft was or was not, on any date so specified, a chargeable aircraft,
d
that any return required to be made under regulations made by virtue of section 38 of this Act had not, on any date so specified, been made, or
e
that any duty shown as due in such a return, or in an assessment under section 12 of this Act, had not, on any date so specified, been paid,
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 Chapter IV of Part I 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 taken to be such a certificate until the contrary is proved.