On a complaint under section 145A it shall be for the employer to show what was his sole or main purpose in making the offer.
On a complaint under section 145B it shall be for the employer to show what was his sole or main purpose in making the offers.
On a complaint under section 145A or 145B, in determining any question whether the employer made the offer (or offers) or the purpose for which he did so, no account shall be taken of any pressure which was exercised on him by calling, organising, procuring or financing a strike or other industrial action, or by threatening to do so; and that question shall be determined as if no such pressure had been exercised.
In determining whether an employer's sole or main purpose in making offers was the purpose mentioned in section 145B(1), the matters taken into account must include any evidence—