Article 87 Evidence in proceedings before the comptroller
Subject to paragraphs (2) to (5), evidence filed under this Part may be given—
by witness statement, statement of case, affidavit, statutory declaration; or
in any other form which would be admissible as evidence in proceedings before the court.
A witness statement or a statement of case may only be given in evidence if it includes a statement of truth.
Evidence is to be by witness statement unless the comptroller directs or any enactment requires otherwise.
A witness statement, affidavit or statutory declaration must comply with the requirements of Part 1 of Schedule 2, unless the comptroller otherwise directs.
For the purposes of this Part a statement of truth must be dated and signed by—
in the case of a witness statement, the person making the statement; and
in any other case, the party or his legal representative.