# The Stamp Duty Reserve Tax Regulations 1986, Regulation 16: Evidence

Extent: E+W+S+N.I.

(1) For the purposes of the preceding provisions of these Regulations, a notice under regulation 6 specifying any determination which can no longer be varied or quashed on appeal shall be sufficient evidence of the matters specified.
(2) In any proceedings for the recovery of tax or interest on tax, a certificate by an officer of the Board—
(a) that the tax or interest is due, or
(b) that, to the best of his knowledge and belief, it has not been paid,
shall be sufficient evidence that the sum mentioned in the certificate is due or, as the case may be, unpaid; and a document purporting to be such a certificate shall be deemed to be such a certificate unless the contrary is proved.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/16 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.