SCHEDULE 29 Part 3: Transitional and Saving Provisions
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 29 Part 3: Transitional and Saving Provisions

Section 197

Final accounting periods under BGDA 1981

1

(1)     The final accounting period for the purposes of a person's liability to general betting duty, pool betting duty or remote gaming duty under BGDA 1981 ends with 30 November 2014 (whether or not it would otherwise have ended with that day).

(2)     The Commissioners may by direction make transitional arrangements for the purposes of the final accounting period, and those arrangements may (in particular)—

(a)     make provision about the date on which the period begins, and

(b)     combine what would otherwise be more than one accounting period.

(3)     A direction under this paragraph—

(a)     may apply generally or only to a particular case or class of case, and

(b)     must be published unless it applies only to a particular case.

Withdrawal of double taxation relief

2

(1)     The final reconciliation period for the purposes of a person's entitlement to a credit under section 5E, 8ZA or 26IA of BGDA 1981 (double taxation relief) ends with 30 November 2014 (whether or not it would otherwise have ended with that day).

(2)     The Commissioners are not required

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