Valid from 28/07/2000
Textual Amendments
F1Sch. 4A inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 10(2) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 para. 10(1)
5(1)Where an amount has been assessed under paragraph 4 above and notified to a responsible person or his representative, that amount—U.K.
(a)shall be deemed to be an amount of duty charged in accordance with section 22 of this Act on an amusement machine licence within the meaning of section 21 of this Act,
(b)shall be due from the responsible person, and
(c)may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.
(2)The responsible persons to whom an assessment may be notified are any one or more of the persons who are or appear to be, or at any time during the period to which the assessment relates were or appear to have been, responsible persons in relation to the unlicensed machine or the relevant premises.
(3)An assessment shall be deemed to have been notified to a person if it is—
(a)given to him, or
(b)left at or posted to his proper address.
(4)But an assessment shall not be deemed to have been notified to a person unless and until—
(a)the default licence in relation to which the assessment has been made, or
(b)a copy of that licence,
has been given to him, or left at or posted to his proper address.
(5)Where an amount has been assessed and notified to more than one responsible person (or his representative), that amount shall be recoverable jointly and severally from any or all of the responsible persons.
(6)Arrangements made in accordance with paragraph 7A of Schedule 4 to this Act do not apply in relation to an amount assessed and notified in accordance with this paragraph.]