Statute
Section 181 — Finance Act 2014: Facilities capable of being used in United Kingdom: burden of proof
Text of the provision Official document
Facilities capable of being used in United Kingdom: burden of proof 181 1 This section applies where, in civil proceedings in any court or tribunal, it is necessary to determine whether the facilities used to make a bet or to participate in remote gaming were capable of being used in or from the United Kingdom.
2 The burden of proof lies on any person claiming that the facilities were not capable of being so used.
Official source: legislation.gov.uk
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