Finance Act 1994

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,

(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, or

(c) that any tax shown as due in a return made in pursuance of regulations made under section 54 of this Act, or in an assessment made under section 56 of this Act, has not been paid,

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.