Finance Act 2001

Evidence by certificate

12 (1) In any proceedings a certificate of the Commissioners—

(a) that a person was or was not at any time registered,

(b) that any return required by regulations made under section 25 of this Act has not been made or had not been made at any time,

(c) that any levy shown as due in a return made in pursuance of regulations made under section 25 of this Act has not been paid, or

(d) that any amount shown as due in any assessment made under this Part of this Act has not been paid,

shall be evidence or, in Scotland, sufficient evidence of that fact.

(2) A photograph of any document provided to the Commissioners for the purposes of this Part of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) above shall be taken to be such a certificate unless the contrary is shown.