Valid from 19/07/2007
[F126ILiability to payU.K.
(1)P is liable for any remote gaming duty charged on P's remote gaming profits for an accounting period.
(2)If P is a body corporate, P and P's directors are jointly and severally liable for any remote gaming duty charged on P's remote gaming profits for an accounting period.
(3)The Commissioners may make regulations about payment of remote gaming duty; and the regulations may, in particular, make provision about—
(a)timing;
(b)instalments;
(c)methods of payment;
(d)when payment is to be treated as made;
(e)the process and effect of assessments by the Commissioners of amounts due.
(4)Subject to regulations under subsection (3), section 12 of the Finance Act 1994 (assessment) shall apply in relation to liability to pay remote gaming duty.]
Textual Amendments
F1Ss. 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