Tax Collection and Management (Wales) Act 2016

Certification of debtE+W

168Certificates of debtE+W

(1)A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.

(2)A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.

Commencement Information

I1S. 168 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)