SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
19Assessment and payment
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.