Tax Collection and Management (Wales) Act 2016 section 22

Evidence

Section 22 establishes the evidential status of documents issued or signed by the Welsh Revenue Authority (WRA) in legal proceedings, and sets out the presumptions that apply to such documents.

• Documents that appear to have been issued or signed by WRA are presumed genuine and are admissible in legal proceedings unless proven otherwise.
• WRA-issued certificates confirming the appointment or authorisation of its members, staff, committees, or delegates are accepted as sufficient evidence of those facts unless disproved.
• WRA certificates stating that a required tax return has not been made, or a required notice has not been given, are sufficient evidence of that failure unless the contrary is proved.
• Certified copies of documents issued or acquired by WRA are admissible in legal proceedings to the same extent as the originals and are sufficient evidence of the original document unless disproved.

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