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Finance Act 1997
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12 Liability to pay gaming duty.U.K.
(1)The liability to pay the gaming duty charged on any premises for any accounting period shall fall jointly and severally on—
(a)every person who is a provider of the premises at a time in that period when dutiable gaming takes place there;
(b)every person concerned in the organisation or management of any dutiable gaming taking place on those premises in that period;
(c)where any of the persons mentioned in paragraphs (a) and (b) above is a body corporate that is treated as a member of a group for the purposes of Part I of Schedule 1 to this Act, every body corporate that is treated as a member of that group for those purposes; and
(d)where any of the persons mentioned in paragraphs (a) to (c) above is a body corporate, every director of that body.
(2)A person shall for the purposes of this section be conclusively presumed to be a provider of premises at any time if at that time—
(a)he is registered on the gaming duty register, and
(b)those premises are specified in his entry on that register.
(3)The Commissioners may by regulations make provision—
(a)for apportioning the liability for any gaming duty charged on any premises for an accounting period between different persons; and
(b)for the amount of gaming duty charged on any premises for the different parts of a period for which an apportionment falls to be made to be computed (in accordance with regulations made by virtue of section 11(5)(b) above) as if each part of the period were the only part of the period during which dutiable gaming has taken place on those premises.
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Any failure by any person to pay any amount of gaming duty due from him—
(a)shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount that has not been paid; and
(b)shall also attract daily penalties.
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 12(4) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 5, 7
F2S. 12(6) omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 5, 7
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