Section 138 — Finance Act 2008: Certificates of debt

Certificates of debt 138 1 In CRCA 2005, after section 25 insert— Certificates of debt 25A 1 A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.

2 In subsection (1) “ relevant sum ” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).

3 Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.

4 Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.

2 Schedule 44 contains provisions consequential on this section.