This section has no associated Explanatory Notes
32(1)The application of the TRA's seal must be authenticated by the signature of—U.K.
(a)a member of the TRA, or
(b)an employee of the TRA authorised for that purpose.
(2)A document purporting to be duly executed under the TRA's seal or signed on its behalf—
(a)is to be received in evidence, and
(b)is to be taken to be executed or signed in that way, unless the contrary is shown.
(3)This paragraph does not apply in Scotland.
Commencement Information
I1Sch. 4 para. 32 in force at 1.6.2021 by S.I. 2021/550, reg. 3(c)