Section 175 — Finance Act 2014: Penalties under section 9 of FA 1994

Penalties under section 9 of FA 1994 175 1 Where general betting duty, pool betting duty or remote gaming duty is payable by a person, the person's failure to pay attracts a penalty under section 9 of FA 1994, which is to be calculated by reference to the amount of duty payable.

2 Any such failure to pay as is mentioned in subsection (1) also attracts daily penalties under that section.

3 Subsection (4) applies to a contravention of—

a section 152 or a notice under that section, b section 164 or regulations under that section, c regulations under section 166, d regulations under section 167, e regulations under section 168, f a notice under section 169, or g a notice under section 186.

4 Such a contravention—

a is conduct to which section 9 of FA 1994 applies (penalties),

and b attracts daily penalties under that section.