Finance Act 2014

Finance Act 2008

This section has no associated Explanatory Notes

27(1)The Table in paragraph 1 of Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.

(2)For the entries relating to general betting duty and pool betting duty substitute—

General betting dutyObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty).
Pool betting dutyObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty).

(3)For the entry relating to remote gaming duty substitute—

Remote gaming dutyObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty).