Sch 9B para 11 Seal and evidence
(1) The application of the seal of the Commissioner must be authenticated by the signature of— (a) the Commissioner, or (b) a member of staff authorised for the purpose. (2) A document purporting to be an instrument issued by the Commissioner and to be duly executed under the Commissioner’s seal or signed by or on behalf of the Commissioner is to be received in evidence and is, unless the contrary is proved, taken to be such an instrument.