Paragraph 23 I1
(1)
The Commissioner may have a seal.
(2)
A document purporting to be—
(a)
duly executed under the seal of the Commissioner, or
(b)
signed by or on behalf of the Commissioner,
is to be received in evidence and, unless the contrary is proved, taken to be so executed or signed.
Annotations
Commencement
- I1
Sch. 2 para. 23 in force at 16.10.2015 by S.I. 2015/1785, art. 2(o)