Commentary on Clauses Section 24: Evidence
144.This section consolidates former provisions relating to the proof of documents.
145.Subsection (1) provides for any document purporting to be issued or signed by one or more Commissioners for HMRC, or by any other person with their authority, to be treated as having been so issued or signed until the contrary is proved. Such documents are admissible in any legal proceedings.
146.Subsection (2) provides for any document purporting to be issued by the Commissioners and certifying any of the matters specified insubsection (3) to be treated as accurate until the contrary is proved.
147.The matters specified in subsection (3) concern the appointment of any particular person as a Commissioner for HMRC or as an officer of Revenue and Customs. They also concern the time and purpose for which a function was delegated to a particular Commissioner, committee or person.
148.Subsection (4) provides that a photographic or other copy of a document acquired by the Commissioners, which is certified by them to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself
149.Subsection (5) applies section 2 the Documentary Evidence Act 1868 to any document issued by the Commissioners for HMRC. In all courts of justice and in any proceedings, the 1868 Act authorises proof of such things as orders in the ways set out in section 2 of that Act. These include production of a copy or extract of the London Gazette containing the orders in question. Thus any notice published in the Gazette will be admissible in proceedings.
150.Subsection (6) applies section 2(3) of the 1868 Act so as to authorise proof by production of a copy or extract, purporting to be certified to be true, by the Commissioners for HMRC or any other person acting on their authority.
151.Subsection (7) defines a reference in this section to a document as meaning a document issued by the Commissioners for HMRC and makes provision for the section to apply also to any document issued by the Commissioners of Customs and Excise and the Commissioners of Inland Revenue prior to their dissolution.