- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/08/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 10/07/2003
Point in time view as at 01/08/1991.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Cross Heading: Disputes as to computation of duty.
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15(1)Without prejudice to paragraph 14 above, if any dispute arises between the Commissioners and [F1a promoter of bingo as to the amount taken by him or on his behalf on a particular occasion as payment by players for cards or as to the value of the prizes won in bingo promoted by him or by any other promoter on one or more occasions,], then—
(a)the Commissioners shall by notice in writing to [F2the promoter] specify what in their opinion the amount or value is; and
(b)the amount of duty [F3(if any)] chargeable to, and recoverable from, the promoter shall be computed in accordance with that opinion.
(2)If the promoter disputes the Commissioners’ opinion as to the said amount or value, he may at any time within three months of the date of the notice, and subject to his having paid the full amount of duty which in accordance with that opinion (as stated in the notice) is due from him, apply to the High Court or, in Scotland, the Court of Session for a declaration as to what the said amount or value is.
(3)If on an application under sub-paragraph (2) above the court makes a declaration specifying a different amount or value from that specified in the Commissioners’ notice, then—
(a)the notice shall be amended accordingly;
(b)any amount by which duty is found to have been overpaid shall be repaid by the Commissioners together with interest thereon from the date of overpayment at such rate as the court may determine;
(c)any amount by which duty is found to have been underpaid shall be recoverable as duty properly due.
[F4(4)In any case where a promoter of bingo disputes the amount of duty chargeable to and recoverable from him by reference to bingo which is chargeable to duty by reason only that one or other (or both) of the conditions specified in sub-paragraph (1)(a) of paragraph 2 above is not satisfied with respect to that bingo, any information obtained in pursuance of this Schedule relating to bingo promoted by any other person may be disclosed to him and shall be admissible in evidence in any proceedings against him.]
Textual Amendments
F1Words substituted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. IV para. 5(5)(a)
F2Words substituted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. IV para. 5(5)(b)
F3Words inserted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. IV para. 5(5)(c)
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