http://www.legislation.gov.uk/ukpga/1994/22/section/53Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2025-05-20Expert Participation2025-04-01 Vehicle Excise and Registration Act 1994s. 7(1A)Road Safety Act 2006s. 47(2)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 7(5)(za)Road Safety Act 2006s. 47(3)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1)(aa)Road Safety Act 2006s. 47(6)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1AA)Road Safety Act 2006s. 47(9)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1BA)Road Safety Act 2006s. 47(10)s. 61(1)(10)Vehicle Excise and Registration Act 1994Sch. 1 para. 1GE(1A)Finance Act 2026s. 97(1)(b)(2) Part IV53Where in any proceedings for an offence under section 29, 31A, 34, 37 or 45 any question arises as to—athe number of vehicles used,bthe character, weight or cylinder capacity of a vehicle,cthe seating capacity of a vehicle, ordthe purpose for which a vehicle has been used,the burden of proof in respect of the matter lies on the accused.Word in s. 53 inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 14; S.I. 2003/3086, art. 2(a)