Finance Act 2012

Compulsory registration

23 (1) Sub-paragraph (2) applies if—

(a) it appears to HMRC that a relevant machine is being made available by anyone at premises for use by others for playing dutiable machine games on it, and

(b) no-one is registered in respect of the premises.

(2) HMRC may give a notice under this paragraph to any person they believe to be a registrable person in respect of the premises.

(3) The notice is referred to as a “registration notice”.

(4) A person to whom a registration notice is given may appeal to an appeal tribunal against the notice.

(5) The appeal may be made on either or both of the following grounds—

(a) that the person is not a registrable person in respect of the premises,

(b) that relevant machines are not being made available at the premises for use by others for playing dutiable machine games on them.

(6) The appeal must be made within the period of 30 days beginning with the date of the registration notice.

(7) If—

(a) no appeal is made within that period, or

(b) an appeal made within that period is dismissed or withdrawn,

HMRC may proceed to register the person in respect of the premises (unless another person has since become registered in respect of them).

(8) Registration under this paragraph is treated as made with effect from the date of the registration notice.