No person who has a conscientious objection to participating in any activity governed by this Act shall be under any duty, however arising, to do so.

In any legal proceedings the burden of proof of conscientious objection shall rest on the person claiming to rely on it.

In any proceedings before a court in Scotland, a statement on oath by any person to the effect that he has a conscientious objection to participating in a particular activity governed by this Act shall be sufficient evidence of that fact for the purpose of discharging the burden of proof imposed by subsection (2) above.