43Evidence

43 Evidence

(1)  A certificate signed by the Commissioner stating that a grant was paid under this Act to the person named in the certificate, on the date specified in the certificate, is admissible in legal proceedings as evidence of the payment.

(2)  A copy of a notice issued by the Commissioner imposing a penalty under this Act is admissible in legal proceedings as evidence of the imposition of the penalty.

(3)  A copy of a notice issued by the Commissioner requiring the payment or repayment of a specified amount is admissible in legal proceedings as evidence that –

(a) the requirement was made; and

(b) the amount specified in the notice was outstanding at the date on which the notice was issued.