Part II Gaming Duties

F1Remote gaming duty

Annotations:
Amendments (Textual)
F1

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

26MReview and appeal

1

Sections 14 to 16 of the Finance Act 1994 (review and appeal) shall apply in relation to liability to pay remote gaming duty.

2

Sections 14 to 16 of that Act shall also apply to the decisions listed in subsection (3) below.

3

Those decisions are—

a

a decision to refuse a request for an agreement under section 26D(2),

b

a decision to give a direction under section 26D(3),

c

a decision not to give a direction under section 26D(3),

d

a decision to direct that section 26F(6) shall not apply in a specified case,

e

a decision under regulations by virtue of section 26J(3), and

f

a decision about security by virtue of section 26J(5)(a).

4

A decision of a kind specified in subsection (3) shall be treated as an ancillary matter for the purposes of sections 14 to 16 of the Finance Act 1994.