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- Point in Time (01/04/2011)
- Original (As enacted)
Version Superseded: 17/07/2012
Point in time view as at 01/04/2011.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Paragraph 6.
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[F16(1)Section [F213A to 16] of the M1Finance Act 1994 [F3(meaning of relevant decision, reviews and appeals to a tribunal)] shall apply to so much of any decision by the Commissioners as is of any of the kinds mentioned in sub-paragraph (2) below, [F4as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act].U.K.
(2)Those decisions are—
(a)any decision that a default licence should be granted,
(b)any decision contained in an assessment under paragraph 4 above that a person is liable to pay an amount of duty, and
(c)any decision contained in an assessment under paragraph 4 above as to the amount of a person’s liability.
(3)Sub-paragraph (4) below applies where the Commissioners—
(a)have given a default notice, and
(b)in consequence of so doing have granted a default licence.
(4)An assessment made under paragraph 4 above in relation to the default licence may not be notified to a responsible person (or his representative) at any time after the end of the period of one year beginning with the due date specified in the default notice.
(5)The reference to [F54 years] in paragraph 2(3)(a) above shall have effect as if it were a reference to twenty years in any case where sub-paragraph (6) F6... below applies.
[F7(6)This sub-paragraph applies where—
(a)a loss of amusement machine licence duty is brought about deliberately by the responsible person or anyone acting on the responsible person's behalf (including a representative), or
(b)the responsible person has participated in a transaction knowing that it was part of arrangements of any kind (whether or not legally enforceable) intended to bring about a loss of amusement machine licence duty.]
F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
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)
F2Words in Sch. 4A para. 6(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 99(2)(a)
F3Words in Sch. 4A para. 6(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 99(2)(b)
F4Words in Sch. 4A para. 6(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 99(2)(c)
F5Words in Sch. 4A para. 6(5) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 6(3)(a); S.I. 2011/777, art. 2 (with art. 6)
F6Words in Sch. 4A para. 6(5) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 6(3)(b); S.I. 2011/777, art. 2 (with art. 6)
F7Sch. 4A para. 6(6) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 6(4); S.I. 2011/777, art. 2
F8Sch. 4A para. 6(7) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 6(5); S.I. 2011/777, art. 2
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