Chwilio Deddfwriaeth

Betting, Gaming and Lotteries Act 1963

Changes over time for: Section 28

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Point in time view as at 25/04/2017.

Changes to legislation:

Betting, Gaming and Lotteries Act 1963, Section 28 is up to date with all changes known to be in force on or before 11 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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28 Assessment of F1... levy.E+W+S

[F2(1)–(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

[F4(4A)As soon as practicable after the end of a levy period, the Levy Board must serve an assessment notice on every person they have assessed as liable to pay the levy under section 27 for that period.

(4B)The assessment notice must state—

(a)the amount that the Levy Board have assessed that the person is liable to pay,

(b)the basis on which that amount has been calculated, and

(c)when and how the amount must be paid.]

(5)An assessment notice [F5served on any person by the Levy Board] for any levy period shall be conclusive as to his liability to the levy for that period and the amount payable by him by way thereof unless not later than twenty-eight days after the notice is served on him he gives to the Board notice in writing of appeal therefrom.

(6)On receiving any notice of appeal under the last foregoing subsection, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of this Act, which shall have power to confirm, increase or reduce the assessment, F6... but which—

(a)shall not reduce the assessment F7... unless the appellant has afforded the tribunal all the facilities it may have required for the investigation of his case;

(b)shall confirm the assessment unless the tribunal is satisfied that, on all the evidence made available to it, the assessment should be varied or rescinded;

and any decision of the tribunal F8... shall be final.

(7)Any amount assessed as payable by any [F9person] by way of the levy in respect of any levy period shall [F10(except to the extent of any payments on account)] become due twenty-eight days after notice of the assessment has been served on the [F9person] or, if he appeals therefrom in pursuance of the foregoing provisions of this section, on the determination or abandonment of the appeal, and shall be recoverable by the Levy Board as a debt due to them.

(8)Upon the discharge by a [F11person] of his liability by way of the levy in respect of any levy period [F12in accordance with the notice of assessment issued in his case], the Levy Board shall issue to him a certificate in writing to the effect that he has done so, and any such certificate shall be conclusive evidence of the facts stated therein.

(9)An assessment notice may be served on any [F13person] either by serving it on him personally or by sending it to him by post at his usual or last-known residence or place of business in the United Kingdom or, if the [F13person] is a company, at the company’s registered office.

F14(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Words in s. 28 heading omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 6(9) (with reg. 2)

F2Act repealed (1.1.2007 for the repeal of Sch. 2 para. 10, 1.9.2007 in so far as not already in force) by Gambling Act 2005 (c. 19), ss. 356(3), 358(1), Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(1), Sch. 1 (with arts. 7-12, Sch. 4); S.I. 2006/3272. art. 3 (as amended by S.I. 2007/2169, art. 4)

F3S. 28(1)–(4) repealed with saving by Horserace Betting Levy Act 1969 (c. 14), ss. 2(1), 7(4)

Modifications etc. (not altering text)

Yn ôl i’r brig

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