{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25A",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25A.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/25A",
  "kind": "section",
  "number": "25A",
  "heading": "Certificates of debt",
  "text": "(1) A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.\n(2) In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).\n(3) Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.\n(4) Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 25A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 138(1)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(d), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(d), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(e), 58(1) (with s. 36(4))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/25A",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}