INLAND REVENUE REGULATION ACT 1890 - SECT 24 Rules as to evidence in certain cases.

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INLAND REVENUE REGULATION ACT 1890 - SECT 24

Rules as to evidence in certain cases.

24.(1) All regulations, minutes, and notices purporting to be signed by a
secretary or assistant secretary of the Commissioners and by their order
shall, until the contrary is proved, be deemed to have been so signed and to
have been made and issued by the Commissioners, and may be proved by the
production of a copy thereof purporting to have been so signed.

(2) In any proceeding the letter or instructions under which a collector or
officer or person employed in relation to inland revenue has acted shall be
sufficient evidence of any order issued by the Treasury or by the
Commissioners, and mentioned or referred to therein.

(3) Evidence of a person being reputed to be or having acted as a
Commissioner, or collector, or officer, or person employed in relation to
inland revenue, shall, unless the contrary is proved, be sufficient evidence
of his appointment or authority to act as such.

[(4) Any notice or other document purporting to be issued in exercise of any
function conferred on the Commissioners shall, until the contrary is proved,
be deemed to be so issued.]

Ss.25, 26 rep. by 1952 c.44 s.320 sch.12 Pt.I

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Northern Irish Legislation

INLAND REVENUE REGULATION ACT 1890 - SECT 24