- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/08/1991)
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Betting and Gaming Duties Act 1981
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1981 c. 63
- SCHEDULE 3
- Part II
- Power to estimate duty
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Power to estimate duty
Version Superseded: 01/01/1995
Alternative versions:
- 01/02/1991- Amendment
- 01/08/1991
Point in time - 01/01/1995- Amendment
Status:
Point in time view as at 01/08/1991.
Changes to legislation:
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Cross Heading: Power to estimate duty.
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Power to estimate dutyU.K.
14(1)Where an amount is due from any person on account of bingo duty but the Commissioners are unable to ascertain the amount of duty properly due from him—
(a)by reason of his failure to keep or to produce or furnish to the proper officer any books, records, accounts or other documents which he is required or directed under this Schedule to keep, produce or furnish, or
(b)by reason of his failure to take or permit to be taken any other step which he is so required to take or permit to be taken, or
(c)by reason of such books, records, or accounts being materially incomplete or inaccurate.
the Commissioners may estimate the amount of duty due.
(2)Without prejudice to the recovery of the full amount due or to the making of a further estimate, the amount estimated shall be recoverable as duty properly due unless in any action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.
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