Paragraph 14

United Kingdom

(1)

A certificate of the Commissioners—

(a)

that a person was or was not, at any date, registered under this Act; or

(b)

that any return required by or under this Act has not been made or had not been made at any date; or

(c)

that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph F12(5A) above has not been submitted or given or had not been submitted or given at any date; F2...

(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall be sufficient evidence of that fact until the contrary is proved.

(2)

A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3)

Any document purporting to be a certificate under sub-paragraph (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

Annotations

Textual amendments

F1: Words in Sch. 11 para. 14(1)(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(7) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F2: Sch. 11 para. 14(1)(d) and word omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 6