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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Landfill Tax: evidence by certificate

Paragraph 37(1) of Schedule 5 to the Finance Act 1996 provides

37(1) A certificate of the Commissioners-

(a) that a person was or was not at any time registered under section 47 of this Act,  


(b) that any return required by regulations made under section 49 of this Act has not been made or had not been made at any time, or  


(c) that any tax shown as due in a return made in pursuance of regulations made under section 49 of this Act, or in an assessment made under section 50 of this Act, has not been paid,  

shall be sufficient evidence of that fact until the contrary is proved.