8. The conditions to be fulfilled by a qualifying person in order to obtain a repayment of tax under this Order are as follows:

(a) the person shall complete such claim form as may be provided for the purpose by the Revenue Commissioners and shall certify the particulars shown on such claim form to be correct,

(b) the person shall establish the amount of tax borne or paid by such person by the production of invoices or other documents, provided in accordance with section 17(12)(a)(i) of the Act.