SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

Assessment and payment

19

1

The Commissioners may make regulations about payment of machine games duty.

2

The regulations may in particular make provision about—

a

timing,

b

instalments,

c

methods of payment (including provision requiring payments to be made electronically),

d

when payment is to be treated as made, and

e

the process and effect of assessments by HMRC of amounts due.

3

Subject to regulations under this paragraph, section 12 of FA 1994 (assessment) applies in relation to liability to pay machine games duty.