Miscellaneous | |
[1975 Sch.4 para.36.] |
254. - (1) For the purposes of the preceding provisions of this Part of this Act, a notice under section 221 above specifying any determination which can no longer be varied or quashed shall be sufficient evidence of the matters determined. |
[1975 Sch.4 para.36A; 1984 s.106(2).] |
(2) In any proceedings for the recovery of tax or interest on tax, a certificate by an officer of the Board - (a) that the tax or interest is due, or (b) that, to the best of his knowledge and belief, it has not been paid, shall be sufficient evidence that the sum mentioned in the certificate is due or, as the case may be, unpaid; and a document purporting to be such a certificate shall be deemed to be such a certificate unless the contrary is proved. |
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