National Oil Reserves Agency Act 2007

63

Burden of proof in certain proceedings.

63.— F172[(1)] Where in proceedings for the recovery of levy a dispute arises as to whether no levy is payable by virtue of section 37(3) or as to whether the terms and conditions have been met for claiming an exemption from levy in accordance with section 38, the burden of proof rests with the defendant oil company or oil consumer.

F173[(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.]

Annotations

Amendments:

F172

Inserted (1.07.2010) by Energy (Biofuel Obligation and Miscellaneous Provisions) Act 2010 (11/2010), s. 17(a), S.I. No. 322 of 2010.

F173

Inserted (1.07.2010) by Energy (Biofuel Obligation and Miscellaneous Provisions) Act 2010 (11/2010), s. 17(b), S.I. No. 322 of 2010.