SCHEDULES

SCHEDULE 28Part 3: consequential amendments and repeals

PART 2Other amendments and repeals

Finance Act 2009

30

1

The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.

2

For items 11H and 11I substitute—

11H

General betting duty

Amount payable under section 142 of FA 2014

The date determined—

  1. a

    under section 142 of FA 2014, or

  2. b

    by or under regulations under section 163 or 167 of that Act,

as the date by which the amount must be paid

11I

Pool betting duty

Amount payable under section 151 of FA 2014

The date determined—

  1. a

    under section 151 of FA 2014, or

  2. b

    by or under regulations under section 163 or 167 of that Act,

as the date by which the amount must be paid

3

For item 11M substitute—

11M

Remote gaming duty

Amount payable under section 162 of FA 2014

The date determined by or under regulations under section 163 or 167 of FA 2014 as the date by which the amount must be paid