{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-37",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-37.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": null,
  "text": "(1) A certificate of the Commissioners—\n(a) that a person was or was not at any time registered under section 47 of this Act or,\n(b) that any return required by regulations made under section 49 of this Act has not been made or had not been made at any time, ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall be sufficient evidence of that fact until the contrary is proved.\n(2) A photograph of any document furnished to the Commissioners for the purposes of this Part of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.\n(3) Any document purporting to be a certificate under sub-paragraph (1) or (2) above shall be taken to be such a certificate until the contrary is proved.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 5 para. 37(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 7(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 5 para. 37(1)(c) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 7(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/37",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}