Section 180 | Evidence by certificate, etc

(1)A certificate of the Commissioners—

(a)that any notice required by or under this Part to be given to them had or had not been given at any date,

(b)that any registration required by or under this Part had or had not been effected at any date,

(c)that any return required by or under this Part had not been made at any date, or

(d)that any duty shown as due in any return made in pursuance of this Part or in any assessment made under section 12 of FA 1994 had not been paid at any date,

is 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 Part and certified by them to be such a photograph is 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 subsection (1) or (2) is to be treated as being such a certificate until the contrary is proved.