(1)A certificate of Revenue Scotland—
(a)that a return required to be made to Revenue Scotland under this Act or any other enactment has not been made,
(b)that a relevant sum has not been paid,
(c)that a notification required to be made to Revenue Scotland under this Act or any other enactment has not been made,
is sufficient evidence of that fact until the contrary is proved.
(2)In subsection (1) “relevant sum” means a sum payable to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement.
(3)A copy of any document provided to Revenue Scotland for the purposes of this Act or any other enactment and certified by it to be such a copy is admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
(4)Any document purporting to be such a certificate is to be treated as if it were such a certificate until the contrary is proved.