12Liability to pay gaming duty
(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.
(4)The Commissioners may by regulations impose obligations on any of the persons mentioned in subsection (1) above requiring them to make payments on account of any gaming duty that is likely to be chargeable on any premises.
(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 [1994 c. 9.] Finance 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.
(6)Where, in accordance with any regulations under subsection (4) above, any amount has become payable on account of gaming duty by any person, that amount shall be deemed—
(a)for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), to be an amount which has become due from that person in respect of gaming duty;
(b)for the purposes of section 116 of the [1979 c. 2.] Customs and Excise Management Act 1979 (time and place etc. for payment of excise duty), to be an amount of gaming duty that has become payable; and
(c)for the purposes of subsection (5) above, sections 51 and 52 below and section 137(1) of the Customs and Excise Management Act 1979 (recovery of duty), to be an amount of gaming duty due from that person;
and an amount paid on account of gaming duty shall be deemed for the purposes of section 137A of the Customs and Excise Management Act 1979 (recovery of overpaid duty) to be an amount paid by way of that duty.