Schedule 11, paragraph 14(1)

A certificate of the Commissioners— shall be sufficient evidence of that fact until the contrary is proved. that a person was or was not, at any date, registered under this Act; or that any return required by or under this Act has not been made or had not been made at any date; or that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(5A) above has not been submitted or given or had not been submitted or given at any date; ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: legislation.gov.uk · retrieved 2026-07-28