8N.I.A document purporting to be an instrument issued by the Commissioner and to be duly executed under the Commissioner's seal or signed by or on behalf of the Commissioner is to be received in evidence and, unless the contrary is proved, taken to be such an instrument.
Commencement Information
I1Sch. 2 para. 8 in force at 2.11.2020 by S.R. 2020/229, art. 2(b)