24 Evidence
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

Proceedings

24 Ìý·¡±¹¾±»å±ð²Ô³¦±ð

(1)     A document that purports to have been issued or signed by or with the authority of the Commissioners—

(a)     shall be treated as having been so issued or signed unless the contrary is proved, and

(b)     shall be admissible in any legal proceedings.

(2)     A document that purports to have been issued by the Commissioners and which certifies any of the matters specified in subsection (3) shall (in addition to the matters provided for by subsection (1)(a) and

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