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Regulation 6 Payment

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Not later than the fifteenth day following the end of an accounting period a bookmaker must pay to the Commissioners the duty due from him in respect of that accounting period.

(2)

Payment must be made—

(a)

in such manner as is specified in a notice published by the Commissioners and not withdrawn by a further notice, or

(b)

in such manner as the Commissioners may approve.

(3)

Where the manner of payment involves the collection of the duty due to the Commissioners by means of a direct debit, the bookmaker must ensure that he has sufficient funds in his account to satisfy the payment.