186UK personU.K.
(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.