{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-30.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/28/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.\n(2) For items 11H and 11I substitute—\n“\n11H\nGeneral betting duty\nAmount payable under section 142 of FA 2014\nThe date determined—\n(a)under section 142 of FA 2014, or\n(b)by or under regulations under section 163 or 167 of that Act,\nas the date by which the amount must be paid\n11I\nPool betting duty\nAmount payable under section 151 of FA 2014\nThe date determined—\n(a)under section 151 of FA 2014, or\n(b)by or under regulations under section 163 or 167 of that Act,\nas the date by which the amount must be paid\n”\n(3) For item 11M substitute—\n“\n11M\nRemote gaming duty\nAmount payable under section 162 of FA 2014\nThe date determined by or under regulations under section 163 or 167 of FA 2014 as the date by which the amount must be paid\n”",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/30",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}