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Finance Act 2014

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Changes over time for: Paragraph 30

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This version of this cross heading contains provisions that are prospective. Help about Status

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Finance Act 2014, Paragraph 30 is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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30(1)The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.U.K.

(2)For items 11H and 11I substitute—

11HGeneral betting dutyAmount payable under section 142 of FA 2014

The date determined—

(a)

under section 142 of FA 2014, or

(b)

by or under regulations under section 163 or 167 of that Act,

as the date by which the amount must be paid

11IPool betting dutyAmount payable under section 151 of FA 2014

The date determined—

(a)

under section 151 of FA 2014, or

(b)

by or under regulations under section 163 or 167 of that Act,

as the date by which the amount must be paid

(3)For item 11M substitute—

11MRemote gaming dutyAmount payable under section 162 of FA 2014The date determined by or under regulations under section 163 or 167 of FA 2014 as the date by which the amount must be paid

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