The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023 No. 369

Amendment of Part 5: Provisions for assessment, payment and collection of the levy, where the appropriate collection authority is the HMRC Commissioners

8.  In regulation 14 (amendment of an economic crime (anti-money laundering) levy return), after paragraph (2) insert—

“(3) An amount of levy payable as a result of the amendment of an economic crime (anti-money laundering) levy return must be paid—

(a) immediately, or

(b) if the amendment is made on or before the due date, not later than that due date.”.