- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Betting and Gaming Duties Act 1981
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Point in time view as at 03/05/1994. This version of this cross heading contains provisions that are not valid for this point in time.
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Yn ddilys o 01/05/1995
[F17A(1)The Commissioners may make and publish arrangements setting out the circumstances in which, and the conditions subject to which, a person to whom an amusement machine licence is granted for a period of twelve months may, at his request and if the Commissioners think fit, be permitted to pay the duty on that licence by regular instalments during the period of the licence, instead of at the time when it is granted.U.K.
(2)Arrangements under this paragraph shall provide for the amount of each instalment to be such that the aggregate amount of all the instalments to be paid in respect of any licence is an amount equal to 105 per cent. of what would have been the duty on that licence apart from this paragraph.
(3)Sub-paragraph (4) below applies if a person who has been permitted, in accordance with arrangements under this paragraph, to pay the duty on any amusement machine licence by instalments—
(a)fails to pay any instalment at the time when it becomes due in accordance with the arrangements; and
(b)does not make good that failure within seven days of being required to do so by notice given by the Commissioners.
(4)Where this sub-paragraph applies—
(a)the licence shall be treated as having ceased to be in force as from the time when the instalment became due;
(b)the person to whom the licence was granted shall become liable to any unpaid duty to which he would have been liable under paragraph 11(1C) below if he had surrendered the licence at that time; and
(c)any amusement machines found on the premises to which the licence related shall be liable to forfeiture.
(5)Sections 14 to 16 of the M1Finance Act 1994 (review and appeals) shall have effect in relation to any decision of the Commissioners refusing an application for permission to pay duty by instalments in accordance with arrangements under this paragraph as if that decision were a decision of a description specified in Schedule 5 to that Act.]
Textual Amendments
F1Sch. 4 Pt. II para. 7A inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(5).
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