Part 18Transactions in land
Recovery of tax
830Certificates of tax paid etc
(1)
For the purposes of section 829(3), an officer of Revenue and Customs must, if required to do so, produce a certificate specifying—
(a)
the amount of income in respect of which tax has been paid, and
(b)
the amount of tax paid.
(2)
The certificate is conclusive evidence of any facts stated in it.