Valid from 24/07/2002
[F12A(1)Pool betting duty shall be under the care and management of the Commissioners.U.K.
(2)Without prejudice to any other provision of this Schedule, the Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of pool betting duty or for the protection of the revenue from pool betting duty.
(3)Regulations under sub-paragraph (2) above may in particular—
(a)provide for payments on account of pool betting duty which may become chargeable to be made in advance;
(b)provide for the giving of security by means of a deposit or otherwise for duty due or to become due.]
Textual Amendments
F1Sch. 1 para. 2A inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 12(1)(2)(7), Sch. 4 Pt. 1 para. 10(3)