5. Presumptions

For the purposes of any dispute arising as to the time at which a repayment of any relevant liabilities to which these Regulations apply is to be taken as having been made, a certificate, signed by an officer of the Commissioners, which certifies that he or she has examined the relevant records and that it appears from them that the time at which the repayment is to be taken as having been made is the time so specified in the certificate, shall be evidence until the contrary is proven that the repayment was made at the time so certified.

GIVEN under my hand,

26 April 2016

NIALL CODY,

Revenue Commissioner.