This regulation deals with certificates issued by HMRC.
A certificate issued by HMRC, showing that sums due from the
contractor have not been paid, is sufficient evidence that
liabilities in a certificate under 10(6), 11(8) or 12(2) remain
unpaid and due to the Crown: SI2005/2045 reg 57(1) and (2).
A certificate issued by HMRC, showing any amount of interest
payable by the contractor under Regulation 14 has not been paid, is
sufficient evidence that the liabilities remain unpaid and due to
the Crown: SI2005/2045 reg 57(3).
The production of the contractor’s return under
Regulation 10(4) and an HMRC certificate under Regulation 10(6) is
sufficient evidence that the amount of tax shown in the certificate
is due and payable by the contractor for the tax period in
question: SI2005/2045 reg 57(4).
A certificate issued under para (1) or (3) remains a
certificate until the contrary is proved: SI2005/2045 reg 57(5).
ENABLING PROVISION – FA04/S71 (1)
