Section 167 — Finance Act 2014: Payment

Payment 167 1 The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remote gaming duty.

2 The regulations may, in particular, make provision about—

a timing (including provision requiring payments to be made on account),

b instalments, c methods of payment (including provision requiring payments to be made electronically),

d when payment is to be treated as made, and e the process and effect of assessments by the Commissioners of amounts due.

3 Subject 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.