(1) In this Chapter, "secretary" includes - (a) persons mentioned in section 1044(2) and, in the case of a company which is not resident in the State, the agent, manager, factor or other representative of the company, and (b) in the case of a company the secretary (within the meaning of section 129 of the Companies Act 2014) of which is not an individual resident in the State, an individual resident in the State who is a director of the company.
(2) In proceedings for the recovery of a penalty incurred under the provisions of the Corporation Tax Acts -
(a) a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that the defendant received that notice in the ordinary course;
(b) a certificate signed by an inspector which certifies that he or she has examined his or her releva
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