Prospective
This section has no associated Explanatory Notes
30(1)The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.U.K.
(2)For items 11H and 11I substitute—
| “11H | General betting duty | Amount payable under section 142 of FA 2014 | The date determined— (a) under section 142 of FA 2014, or (b) by or under regulations under section 163 or 167 of that Act, as the date by which the amount must be paid |
| 11I | Pool betting duty | Amount payable under section 151 of FA 2014 | The date determined— (a) under section 151 of FA 2014, or (b) by or under regulations under section 163 or 167 of that Act, as the date by which the amount must be paid” |
(3)For item 11M substitute—
| “11M | Remote gaming duty | Amount payable under section 162 of FA 2014 | The date determined by or under regulations under section 163 or 167 of FA 2014 as the date by which the amount must be paid” |