Schedule 9ZA, Part 13, paragraph 81(5)

In any proceedings (whether civil or criminal), a certificate of the Commissioners— is sufficient evidence of that fact until the contrary is proved, and any document purporting to be a certificate under this subsection is deemed to be such a certificate until the contrary is proved. that a person was or was not, at any date, taxable in a member State, or that any VAT payable under the law of a member State has or has not been paid,

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