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3 Relief from payments.E+W+S

(1)A [F1person] on whom a notice of determination has been served may apply in writing to the Levy Board to be excused from making payments on account in accordance with the notice on the grounds that his circumstances make it unjust that he should do so.

(2)It shall be for the Government-appointed members of the Levy Board to consider applications under subsection (1) above and, for the purpose of disposing of them, they may consult [F2such] persons, if any, as those members of the Board think proper.

(3)If on an application under subsection (1) above the Government-appointed members are of the opinion that a reduction ought to be made in the payments on account to be made by a [F3person] they shall give either of the following directions with respect to payments becoming due as from a date specified in the direction, that is to say—

(a)a direction that those payments shall cease to be payable; or

(b)a direction that those payments shall be reduced to such amount or amounts as they may specify;

but otherwise the Government-appointed members shall dismiss the application.

(4)Where the Government-appointed members give a direction under subsection (3) above then—

(a)in the case of a direction under paragraph (a), they shall issue a notice cancelling the notice of determination with respect to which the application was made so far as that notice relates to payments on account becoming due on or after the specified date;

(b)in the case of a direction under paragraph (b), they shall issue a revised notice of determination which shall have effect as from the specified date in place of the notice with respect to which the application was made so far as that notice relates to payments on account becoming due on or after the specified date;

and they shall cause the notice of cancellation or the revised notice of determination to be served on the [F4person].

(5)A revised notice of determination issued under subsection (4) above shall, subject to subsection (7) below, have effect as if it were a notice of determination issued F5... under section 1 above.

(6)More than one application may be made by a [F6person] under subsection (1) above in any levy period but only where there has been a change in his circumstances since his last application.

(7)If an application is made under this section with respect to a notice of determination no appeal shall lie under section 2 above with respect to that notice or any revised notice of determination issued in place of it under this section and if a [F7person] gives notice of appeal under the said section 2 he shall not make an application under this section until after the appeal has been determined or abandoned.

(8)In this section references to the Government-appointed members of the Levy Board are to be construed in accordance with section [F81(5)] above.

Textual Amendments

F5Words in s. 3(5) omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(6) (with reg. 2)