23Evidence of documents.

(1) Every return furnished to the ¹[Authority] which has been certified by the ¹[Authority] to be a return so furnished, shall be deemed to be a return so furnished.
(2) Every document, purporting to be certified by the ¹[Authority] to be a copy of a return so furnished, shall be deemed to be a copy of that return and shall be received in evidence as if it were the original return, unless some variation between it and the original return is proved.