Evidence by certificate etc.U.K.
37(1)A certificate of the Commissioners—U.K.
(a)that a person was or was not at any time registered under section 47 of this Act,
(b)that any return required by regulations made under section 49 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 49 of this Act, or in an assessment made under section 50 of this Act, has not 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 this Part 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.