Assessment and payment
This section has no associated Explanatory Notes
19(1)The Commissioners may make regulations about payment of machine games duty.
(2)The regulations may in particular make provision about—
(a)timing,
(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 HMRC of amounts due.
(3)Subject to regulations under this paragraph, section 12 of FA 1994 (assessment) applies in relation to liability to pay machine games duty.