# Finance Act 2008, Section 138: Certificates of debt


(1) In CRCA 2005, after section 25 insert—
“Certificates of debt
25A (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.
(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).
(3) Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.
(4) Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.”
(2) Schedule 44 contains provisions consequential on this section.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/138 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.