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Finance Act 2019

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Changes over time for: Cross Heading: Removal of obligation to make payments on account

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There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Removal of obligation to make payments on account. Help about Changes to Legislation

Removal of obligation to make payments on accountU.K.

5U.K.In section 12 of FA 1997 (liability to pay gaming duty) omit subsections (4) and (6).

6(1)The Gaming Duty Regulations 1997 (S.I. 1997/2196) are amended as follows.U.K.

(2)In regulation 2 (interpretation) omit the definition of “quarter”.

(3)Omit regulations 3 to 6 (Part II: payments on account) and the heading before them.

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