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(6) Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905or subsection (3) of section 908C has removed records (within the meaning of that section section 905 or 908C, as the case may be ) from any place, gives evidence in proceedings that to the best of the authorised officer’s knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.

(6) Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905or subsection (3) of section 908C has removed records (within the meaning of that section section 905 or 908C, as the case may be ) from any place, gives evidence in proceedings that to the best of the authorised officer’s knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.

(6) Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905or subsection (3) of section 908C has removed records (within the meaning of that section section 905 or 908C, as the case may be ) from any place, gives evidence in proceedings that to the best of the authorised officer’s knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.

(6) Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905or subsection (3) of section 908C has removed records (within the meaning of that section section 905 or 908C, as the case may be ) from any place, gives evidence in proceedings that to the best of the authorised officer’s knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.

“return, statement or declaration” means any return, statement or declaration which a person is required to make under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993.

(2) The presumptions specified in this section apply in any proceedings, whether civil or criminal, under any provision of the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993.