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1984 No. 419 GIFT DUTY REGULATIONS (AMENDMENT) - REG 2
2. Regulation 36 of the Principal Regulations is repealed and the following
regulation substituted: Presumption as to signatures
"36. (1) Judicial notice shall be taken of the names and signatures of the
persons who are, or were at any time, the Commissioner, a Second Commissioner
or a Deputy Commissioner.
"(2) A certificate, notice or other document bearing the written, printed or
stamped name (including a facsimile of the signature) of a person who is, or
was at any time, the Commissioner, a Second Commissioner or Deputy
Commissioner in lieu of that person's signature shall, unless it is proved
that the document was issued without authority, be deemed to have been duly
signed by that person.".
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