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Yn ddilys o 28/07/2000
Textual Amendments
F1Sch. 4A inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 10(2) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 para. 10(1)
6(1)Section 14 of the M1Finance Act 1994 (reviews of decisions) shall apply to so much of any decision by the Commissioners as is of any of the kinds mentioned in sub-paragraph (2) below, as it applies to the decisions mentioned in subsection (1) of that section.U.K.
(2)Those decisions are—
(a)any decision that a default licence should be granted,
(b)any decision contained in an assessment under paragraph 4 above that a person is liable to pay an amount of duty, and
(c)any decision contained in an assessment under paragraph 4 above as to the amount of a person’s liability.
(3)Sub-paragraph (4) below applies where the Commissioners—
(a)have given a default notice, and
(b)in consequence of so doing have granted a default licence.
(4)An assessment made under paragraph 4 above in relation to the default licence may not be notified to a responsible person (or his representative) at any time after the end of the period of one year beginning with the due date specified in the default notice.
(5)The reference to three years in paragraph 2(3)(a) above shall have effect as if it were a reference to twenty years in any case where sub-paragraph (6) or (7) below applies.
(6)This sub-paragraph applies where an amusement machine has been provided for play in circumstances where a person—
(a)has, by virtue of conduct engaged in for the purpose of evading any amount of amusement machine licence duty, become liable to a penalty under section 8 of the Finance Act 1994, or
(b)has been convicted of an offence under section 24(6) of this Act.
(7)This sub-paragraph applies where an amusement machine has been provided for play in circumstances where proceedings for an offence under section 24(6) of this Act would have been commenced or continued against a person (whether or not the person assessed), but for their having been compounded under section 152(a) of the M2Customs and Excise Management Act 1979.]