A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.

In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).

Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.

Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.