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Paragraph 9

United Kingdom

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

An authorised person may at any reasonable time require a person making such a supply as is referred to in section 23(1) or any person acting on his behalf—

F1(a)

to open any machine on which relevant machine games (as defined in section 23A) are capable of being played; and

(b)

to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which, in accordance with F2section 23(3), is to be taken as the value of supplies made in the circumstances mentioned in subsection (1) of that section in any period.

Annotations

Textual amendments

F1

Sch. 11 para. 9(a) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(2)

F2

Words in Sch. 11 para. 9(b) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(3)

Notes on Power to require opening of machines on which relevant machine games are played

Textual amendments

F1

Words in Sch. 11 para. 9 heading substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 65(4)