Paragraph 29

United Kingdom

(1)

A certificate of the Commissioners—

(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...

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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.

Annotations

F1: Word in Sch. 7 para. 29(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 5(a)
F2: Sch. 7 para. 29(1)(c) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 5(b)

C1: Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)