Where an amount equal to the aggregate amount of the shortfall shown in a return has not been paid or fully paid within the period specified in regulation 4(1), an officer of the Board may certify the amount due to the collector.

The production of a certificate under paragraph (1) above shall be sufficient evidence that the scheme employer is liable to pay to the collector the amount shown in the certificate.

A certificate of a collector that an amount payable pursuant to regulation 4(1) has not been paid to him or, to the best of his knowledge and belief, to any other collector shall be sufficient evidence that the amount specified in the certificate is unpaid and due to the Crown.

Any document purporting to be a certificate under paragraph (1) or (3) above shall be deemed to be such a certificate until the contrary is proved.