Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 24 Machine games duty

PART 1 Imposition of duty

Penalties and enforcement

31 In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 28 insert—

“29

Machine games duty

Return under regulations under paragraph 18 of Schedule 24 to FA 2012”.