Energy (Biofuel Obligation and Miscellaneous Provisions) Act 2010

17.

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.”.