Part 5
Offshore betting charges and other matters
Offshore betting charges:
Consumption charges
116Penalties relating to consumption charges
The designated authority may issue a penalty notice to an offshore betting operator if it is satisfied that the operator has—
- failed to pay an amount of consumption charge on or before the date on which the charge was due and payable in accordance with regulations made under section 123; or
- failed to provide any prescribed information required under section 115; or
- provided false or misleading information to the designated authority for the purpose of calculating the amount of a consumption charge that the operator is required to pay.
The penalty notice may require the offshore betting operator to—
- pay to the designated authority as a penalty, and in addition to the amount of outstanding consumption charges, the amount referred to in subsection (3); and
- pay the amount by the date specified in the notice.
The amount stated in the notice must be the amount specified in, or calculated in accordance with, regulations made under section 123.
An offshore betting operator who is issued with a penalty notice under this section—
- must pay the penalty:
- may request the designated authority to review the decision to issue the notice.
A penalty notice under this section must be in the prescribed form (if any) and be issued in the prescribed manner.
As soon as practicable after issuing a penalty notice under this section, the designated authority must publish a copy of the notice on an Internet site maintained by or on behalf of the designated authority.
Compare
- 2003 No 3 s 65AS