{
  "url": "https://openlegislation.uk/finance-act-2008/section-138",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-138.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/138",
  "kind": "section",
  "number": "138",
  "heading": "Certificates of debt",
  "text": "(1) In CRCA 2005, after section 25 insert—\n“Certificates of debt\n25A (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.”\n(2) Schedule 44 contains provisions consequential on this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/138",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}