{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-135",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-135.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/135",
  "kind": "paragraph",
  "number": "135",
  "heading": null,
  "text": "(1) In any proceedings a certificate of the Commissioners—\n(a) that a person was or was not at any time registered for the purposes of the levy, or\n(b) that any return required by regulations made under paragraph 41 has not been made or had not been made at any time,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall be evidence or, in Scotland, sufficient evidence of that fact.\n(2) A photograph of any document provided to the Commissioners for the purposes of this Schedule 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) In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) shall be taken to be such a certificate unless the contrary is shown.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 6 para. 135(1)(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 44 para. 8(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 para. 135(1)(c) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 6 para. 135(1)(d) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 8(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/135",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}