Section 6: Burden of proof
consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
6. Burden of proof
Notwithstanding any other enactment, the burden of proving—
(a) that any tax has been paid;
(b) that any determination by the respondent under section 4 (1) is
incorrect; or
(c) the amount of any tax to be paid,
shall lie on the person—
(i) liable to pay the tax; or
(ii) claiming that the tax has been paid.