SCHEDULES

C1 SCHEDULE 7 Insurance premium tax

Annotations:
Modifications etc. (not altering text)
C1

Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)

Part VI Miscellaneous

Evidence by certificate

29

1

A certificate of the Commissioners—

a

that a person was or was not at any time registered under section 53 of this Act, F1 or

b

that any return required by regulations under section 54 of this Act has not been made or had not been made at any time, F2...

F2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall be sufficient evidence of that fact until the contrary is proved.

2

Any document purporting to be a certificate under sub-paragraph (1) above shall be taken to be such a certificate until the contrary is proved.