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12.—(1) Except as provided by paragraph (3), a person is not under a duty to participate in any treatment authorised by these Regulations to which the person has a conscientious objection.
(2) Paragraph (1) applies whether the duty arises under contract or under any statutory or other legal requirement.
(3) Paragraph (1) does not affect any duty to participate in treatment which is necessary to save the life, or to prevent grave permanent injury to the physical or mental health, of a pregnant woman.
(4) In any legal proceedings the burden of proof of conscientious objection rests on the person claiming to rely on it.
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