Modifications etc. (not altering text)
C1Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)
29(1)A certificate of the Commissioners—U.K.
(a)that a person was or was not at any time registered under section 53 of this Act, [F1 or]
(b)that any return required by regulations under section 54 of this Act has not been made or had not been made at any time, F2...
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be sufficient evidence of that fact until the contrary is proved.
(2)Any document purporting to be a certificate under sub-paragraph (1) above shall be taken to be such a certificate until the contrary is proved.
Textual Amendments
F1Word in Sch. 7 para. 29(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 5(a)
F2Sch. 7 para. 29(1)(c) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 5(b)