The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023 No. 369

Amendment of Part 4: Provisions for assessment, payment, collection and recovery of the levy, where the appropriate collection authority is the Gambling Commission

5.  After regulation 9 (requirements of a person liable to pay the levy) insert—

“Amendment of an economic crime (anti-money laundering) levy return

9A.— (1) A person who has made an economic crime (anti-money laundering) levy return in accordance with regulation 9 may amend that return at any time up to 12 months after the due date referred to in regulation 9(1).

(2) An amount of levy payable as a result of the amendment of an economic crime (anti-money laundering) levy return must be paid—

(a) immediately, or

(b) if the amendment is made on or before the due date, not later than that due date.”.