http://www.legislation.gov.uk/ukpga/2014/26/section/167Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25
Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(i)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(b)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 31 para. 2(4A)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(c)s. 61(6)Finance Act 2014Sch. 31 para. 3(1A)Finance (No. 2) Act 2017Sch. 14 para. 45(3)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(a)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(b)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(c)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(i)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(b)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 32 para. 1(3A)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(c)s. 61(6)
PART 3
General betting duty, pool betting duty and remote gaming dutyCHAPTER 4General<Emphasis>Administration</Emphasis>Payment1671The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remote gaming duty.2The regulations may, in particular, make provision about—atiming (including provision requiring payments to be made on account),binstalments,cmethods of payment (including provision requiring payments to be made electronically),dwhen payment is to be treated as made, andethe process and effect of assessments by the Commissioners of amounts due.3Subject to regulations under section 163 and this section, section 12 of FA 1994 (assessment) applies in relation to liability to pay general betting duty, pool betting duty and remote gaming duty.