Payments on account of levy
1
1
The Levy Board may require a person who appears to them to be liable to pay the levy under section 27 of the Act of 1963 to make payments on account in advance of assessment to the levy.
2
The power under subsection (1) is to be exercised by serving on the person a notice of determination stating—
a
the amounts that the person must pay,
b
when and how the payments are to be made, and
c
the basis on which the amount to be paid has been determined.
3
The Levy Board may at any time withdraw or amend a notice of determination.
4
The powers of the Levy Board under this section may be exercised only by the Government-appointed members of the Board.
5
In this section “Government-appointed”, with reference to members of the Levy Board, means appointed for the time being by the Secretary of State.
S. 1 substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 17 (with reg. 2)