Part II Gaming Duties

F1Remote gaming duty

26MReview and appeal

(1)

Sections F213A to 16 of the Finance Act 1994 (review and appeal) shall apply in relation to liability to pay remote gaming duty F3as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.

(2)

Sections F413A to 16 of that Act shall also apply to the decisions listed in subsection (3) below.

(3)

Those decisions are—

(a)

a decision to refuse a request for an agreement under section 26D(2),

(b)

a decision to give a direction under section 26D(3),

(c)

a decision not to give a direction under section 26D(3),

(d)

a decision to direct that section 26F(6) shall not apply in a specified case,

(e)

a decision under regulations by virtue of section 26J(3), and

(f)

a decision about security by virtue of section 26J(5)(a).

(4)

A decision of a kind specified in subsection (3) shall be treated as an ancillary matter for the purposes of sections 14 to 16 of the Finance Act 1994.