Regulation 14 Evidence

An instrument permitting enforcement of a foreign claim recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom, together with a certificate of an officer of Revenue and Customs that payment of the claim has not been made to him, or to the best of his knowledge and belief, to any other officer, or to any person acting on his behalf, or on behalf of another officer, or to the applicant authority, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to the applicant authority.

A certificate of an officer of Revenue and Customs that interest is payable under either regulation 13(2) or 13(3) and that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other officer, or to any person acting on his behalf or on behalf of another officer, or to the applicant authority, is sufficient evidence that the interest is unpaid and due to the applicant authority.

For the purposes of this regulation, any document purporting to be such a certificate as is mentioned in paragraphs (1) and (2) is deemed to be such a certificate unless the contrary is proved.