Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Assessment and payment.
19(1)The Commissioners may make regulations about payment of machine games duty.U.K.
(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.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
