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Amendment of section 63 (burden of proof in certain proceedings) of Principal Act.
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17.— Section 63 of the Principal Act is amended—
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(a) by renumbering the existing provision as subsection (1) of that section, and
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(b) by inserting the following after subsection (1):
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“(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.”.
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