Prospective
28U.K.FA 2009 is amended as follows.
29U.K.The Table in paragraph 1 of Schedule 55 (penalty for failure to make returns etc) is amended as follows—
(a)in item 23 (general betting duty), for “paragraph 2 of Schedule 1 to BGDA 1981” substitute “ section 166 of FA 2014 ”,
(b)in item 24 (pool betting duty), for “paragraph 2A of Schedule 1 to BGDA 1981” substitute “ section 166 of FA 2014 ”, and
(c)in item 28 (remote gaming duty), for “26K of BGDA 1981” substitute “ 166 of FA 2014 ”.
30(1)The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.U.K.
(2)For items 11H and 11I substitute—
| “11H | General betting duty | Amount payable under section 142 of FA 2014 | The date determined— (a) under section 142 of FA 2014, or (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— (a) under section 151 of FA 2014, or (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” |