Energy (Biofuel Obligation and Miscellaneous Provisions) Act 2010
Amendment of section 63 (burden of proof in certain proceedings) of Principal Act.
17.— Section 63 of the Principal Act is amended—
( a) by renumbering the existing provision as subsection (1) of that section, and
( b) by inserting the following after subsection (1):
“(2) Where in proceedings for the recovery of biofuel levy a dispute arises as to whether no biofuel levy is payable by virtue of section 44N(3), the burden of proof rests with the defendant biofuel obligation account holder.”.