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Finance Act 2008
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Finance Act 2008, Section 138 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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138Certificates of debtU.K.
(1)In CRCA 2005, after section 25 insert—
“25ACertificates of debt
(1)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.
(2)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).
(3)Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.
(4)Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.”
(2)Schedule 44 contains provisions consequential on this section.
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