Section 186 — Finance Act 2014: UK person

UK person 186 1 In this Part “ UK person ” means—

a an individual who usually lives in the United Kingdom, or b a body corporate which is legally constituted in the United Kingdom.

2 The Treasury may by regulations—

a amend the definition of “UK person” in subsection (1),

b make provision as to the cases in which a person is, or is not, a UK person for the purposes of this Part, and c make provision about bets made, and arrangements to participate in remote gaming entered into, by bodies of persons unincorporate.

3 The Commissioners may by notice published by them—

a specify steps that must be taken in order to determine whether a person making a bet or entering into arrangements to participate in remote gaming is a UK person, b specify who must take those steps, c specify circumstances in which a person making a bet or entering into arrangements to participate in remote gaming is to be treated as a UK person because of a failure to produce sufficient evidence to the contrary, and d specify circumstances in which a person making a bet or entering into arrangements to participate in remote gaming is to be treated as not being a UK person on the basis of evidence of a description specified in the notice.