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Legislation
Finance Act 2014

Crossheading Offences and evidence

  • Section 178 Offences by bodies corporate
  • Section 179 Protection of officers
  • Section 180 Evidence by certificate, etc
  • Section 181 Facilities capable of being used in United Kingdom: burden of proof
  1. Offences and evidence
  2. Facilities capable of being used in United Kingdom: burden of proof

Section 181 | Facilities capable of being used in United Kingdom: burden of proof

From legislation.gov.uk

(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.

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