27 Persons liable for duty.U.K.
(1)Any lottery duty or payment on account of lottery duty that under section 26 above or regulations under that section is payable in respect of a lottery shall be paid (subject to any regulations under subsection (2) below) by the promoter of the lottery.
(2)Regulations may require any lottery duty or payment on account of lottery duty that is payable in respect of a lottery of a description specified in the regulations to be paid by a person specified in the regulations (being a person who occupies or has occupied a position of responsibility in relation to the lottery) instead of by the promoter.
(3)Any lottery duty that is payable in respect of a lottery may be recovered jointly and severally from—
(a)the promoter of the lottery,
(b)any other person who occupies or has occupied a position of responsibility in relation to the lottery or who has or has had any degree of control over any of its proceeds, and
(c)where the promoter or a person within paragraph (b) above is a body corporate, any director of that body corporate.
(4)[F1Where a person]does not make a payment that he is required to make by subsection (1) above or regulations under subsection (2) above at the time the payment becomes payable [F2his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties.].
Textual Amendments
F1Words in s. 27(4) substituted (3.5.1994) by 1994 c. 9, s. 9(9), Sch. 4 Pt. VI para. 67(a)
F2Words in s. 27(4) substituted (3.5.1994) by 1994 c. 9, s. 9(9), Sch. 4 Pt. VI para. 67(b)