Section 163 — Finance Act 2014: Administration
Text of the provision Official document
Administration 163 1 The Commissioners are responsible for the collection and management of general betting duty, pool betting duty and remote gaming duty.
2 General betting duty, pool betting duty and remote gaming duty are to be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations made by the Commissioners.
3 The Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of, or for the protection of the revenue from, general betting duty, pool betting duty and remote gaming duty.
4 Nothing in sections 164 to 169 affects the generality of the powers conferred by this section.
Official source: legislation.gov.uk
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