Part 2 Evidence
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Evidence

Evidence by certificate

3

(1)     A certificate of the Commissioners that—

(a)     a person was or was not at any time registered, or

(b)     that a return required by regulations under section 61 has not been made or had not been made at any time,

is, in any proceedings evidence, or in proceedings in Scotland sufficient evidence, of that fact.

(2)     A copy of any document provided to the Commissioners for the purposes of this Part and certified by

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