SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

Transitional provision

40

1

The Commissioners may by notice direct that regulations under paragraph 24 (procedure for registration, de-registration etc) are to apply in relation to the period before the go-live date with the modifications specified in the notice.

2

A notice under sub-paragraph (1) must be published by the Commissioners.

3

For a person who, on the go-live date, is responsible for premises where a relevant machine is located, the first accounting period is to be the period beginning with that day and ending with—

a

the day before the day on which the next accounting period is to begin by virtue of a direction given under paragraph 14(2), or

b

such other day as is necessary to give effect to an agreement made under paragraph 14(4).