Penalties and enforcement
This section has no associated Explanatory Notes
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 duty | Obligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).” |