Part II Gaming Duties
F1Remote gaming duty
Annotations:
Amendments (Textual)
26ILiability to pay
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.
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