18U.K.Where under this Part of this Schedule an exemption depends on the date of manufacture, or the date of any alteration, the manufacture or alteration shall be presumed to be after that date until the contrary is proved.
18U.K.Where under this Part of this Schedule an exemption depends on the date of manufacture, or the date of any alteration, the manufacture or alteration shall be presumed to be after that date until the contrary is proved.