SCHEDULES

SCHEDULE 11 Administration, collection and enforcement

Power to require opening of F1machines on which relevant machine games are played

Annotations:
Amendments (Textual)
F1

Words in Sch. 11 para. 9 heading substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(4)

9

An authorised person may at any reasonable time require a person making such a supply as is referred to in section 23(1) or any person acting on his behalf—

F2a

to open any machine on which relevant machine games (as defined in section 23A) are capable of being played; and

b

to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which, in accordance with F3section 23(3), is to be taken as the value of supplies made in the circumstances mentioned in subsection (1) of that section in any period.