Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 19 U.K. Gaming duty

Removal of obligation to make payments on account U.K.

5 U.K. In section 12 of FA 1997 (liability to pay gaming duty) omit subsections (4) and (6).

6 (1) The Gaming Duty Regulations 1997 (S.I. 1997/2196) are amended as follows. U.K.

(2) In regulation 2 (interpretation) omit the definition of “quarter”.

(3) Omit regulations 3 to 6 (Part II: payments on account) and the heading before them.