Part II Gaming Duties
F1Remote gaming duty
Annotations:
Amendments (Textual)
26DAccounting periods
1
The following are accounting periods for the purposes of remote gaming duty—
a
the period of three months beginning with 1st January,
b
the period of three months beginning with 1st April,
c
the period of three months beginning with 1st July, and
d
the period of three months beginning with 1st October.
2
The Commissioners may agree with P for specified periods to be treated as accounting periods, instead of those described in subsection (1), for purposes of remote gaming duty relating to P.
3
The Commissioners may by direction make transitional arrangements for the periods to be treated as accounting periods where—
a
P becomes registered, or ceases to be registered, under section 26J, or
b
an agreement under subsection (2) begins or ends.
Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2