SCHEDULES
SCHEDULE 6 Climate change levy
Part XII Information and evidence
Evidence by certificate
135
1
In any proceedings a certificate of the Commissioners—
a
that a person was or was not at any time registered for the purposes of the levy,
b
that any return required by regulations made under paragraph 41 has not been made or had not been made at any time,
c
that any levy shown as due in a return made in pursuance of regulations made under paragraph 41 has not been paid, or
d
that any amount shown as due in any assessment made under this Schedule has not been paid,
shall be evidence or, in Scotland, sufficient evidence of that fact.
2
A photograph of any document provided to the Commissioners for the purposes of this Schedule 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
In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) shall be taken to be such a certificate unless the contrary is shown.