Finance Act 2012

Penalties and enforcement U.K.

29 U.K. In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, after the entry relating to remote gaming duty insert—

“Machine games duty

Return under regulations under paragraph 18 of Schedule 24 to FA 2012.”

30 U.K. In Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the Table in paragraph 1, after the entry relating to remote gaming duty insert—

“Machine games duty

Obligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).”

31 U.K. In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 28 insert—

“29

Machine games duty

Return under regulations under paragraph 18 of Schedule 24 to FA 2012”.

32 U.K. In that Schedule, in each of the following provisions, for “28” substitute “ 29 ”

(a) paragraph 2(1)(b),

(b) paragraph 13A(1), and

(c) paragraph 13F(1).

33 U.K. In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11M insert—

“11N

Machine games duty

Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid”.

34 U.K. In that Schedule, in each of the following provisions, for “11M” substitute “ 11N ”

(a) items 17A, 23 and 24 of the Table in paragraph 1,

(b) paragraph 2(c),

(c) paragraph 3(1)(b),

(d) paragraph 8A(1), and

(e) paragraph 8F(1).

35 (1) Contravention of a provision mentioned in sub-paragraph (2) attracts a penalty under section 9 of FA 1994 (penalties) and also attracts daily penalties under that section. U.K.

(2) The provisions are—

(a) any provision of regulations made under paragraph 18,

(b) any provision of regulations made under paragraph 19,

(c) paragraph 20(3), and

(d) any provision of regulations made under paragraph 24.