[F17U.K.The Commissioners are not required to make a repayment under section 5E or 8ZA if P is in breach of any obligation to deliver a return with respect to—
(a)general betting duty,
(b)pool betting duty,
(c)bingo duty,
[F2(ca)machine games duty,]
(d)remote gaming duty,
(e)gaming duty, or
(f)lottery duty.]
Textual Amendments
F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 7
F2Sch. A1 para. 7(ca) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 45