Finance Act, 2002

Amendment of section 70 (delivery, service and evidence of notices and forms, etc.) of Principal Act.

120.—(1) Section 70 of the Principal Act is amended by substituting the following for subsection (3):

“(3) Prima facie evidence of any notice given under this Act by the Commissioners or by an officer of the Commissioners may be given in any proceedings by the production of a document purporting—

(a) to be a copy of that notice, or

(b) if the details specified in that notice are contained in an electronic, photographic or other record maintained by the Commissioners, to reproduce those details in so far as they relate to that notice,

and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised to do so.”.

(2) This section has effect in relation to evidence of any notice given by the Commissioners or by an officer of the Commissioners in any proceedings on or after the passing of this Act.