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Finance Act 1997

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This is the original version (as it was originally enacted).

Penalties in connection with registration

5(1)There is a contravention of this sub-paragraph by every person who is a responsible person in relation to any premises if—

(a)dutiable gaming takes place on those premises on or after 1st October 1997; and

(b)at the time when the gaming takes place, no person by whom those premises are notifiable is registered on the register.

(2)For the purposes of this paragraph, a person is a responsible person in relation to any premises if—

(a)he is a registrable person; and

(b)those premises are notifiable by him.

(3)Where a person contravenes sub-paragraph (1) above, that contravention shall attract a penalty under section 9 of the [1994 c. 9.] Finance Act 1994 (civil penalties) and shall also attract daily penalties.

(4)References in this paragraph to premises being notifiable are references to them being notifiable for the purposes of paragraph 6 below.

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