SCHEDULE 24Machine games duty

PART 1Imposition of duty

Penalties and enforcement

30In Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the Table in paragraph 1, after the entry relating to remote gaming duty insert—

Machine games dutyObligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).