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.