SCHEDULES
SCHEDULE 12Plastic packaging tax: information and evidence
PART 2Evidence
Evidence by certificate
3I1I2
1
A certificate of the Commissioners that—
a
a person was or was not at any time registered, or
b
that a return required by regulations under section 61 has not been made or had not been made at any time,
is, in any proceedings evidence, or in proceedings in Scotland sufficient evidence, of that fact.
2
A copy of any document provided to the Commissioners for the purposes of this Part and certified by them to be such a copy shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
3
In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) is to be taken to be such a certificate unless the contrary is shown.