Finance (Local Property Tax) Act 2012


Evidence in legal proceedings.

32.— In any legal proceedings, a certificate signed by a Revenue officer that states—

(a) particular matters as being matters entered in the register, or

(b) that particulars are not, or were not at any time, entered in the register,

shall, without proof of the signature of the officer purporting to sign the certificate be evidence, unless the contrary is proved, of the matter or matters stated in the certificate.