Finance Act, 2002
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Assessment of duty payable. |
73.—(1) Where the Revenue Commissioners have reason to believe that the amount of betting duty due and payable to the Revenue Commissioners in respect of one or more months or periods by a person was greater than the amount of duty, if any, paid by him or her, then, without prejudice to any other action which may be taken, they may make an assessment in one sum of the total amount which in their opinion should have been paid, and may serve a notice on the person specifying— | |
(a) the total amount of the betting duty so assessed, | ||
(b) the total amount of the duty, if any, paid by him or her in relation to the said period, | ||
(c) the total amount so due and payable as aforesaid (having given credit for the amount of any duty referred to in paragraph (b)) and the amount so due and payable is referred to subsequently in this section as the “amount due”. | ||
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply— | ||
(a) the person may, if he or she claims that the amount due is excessive, appeal in accordance with sections 145 and 146 of the Finance Act, 2001 , and | ||
(b) if no notice of appeal is received, on the expiration of the periods provided for in sections 145 and 146 of the Finance Act, 2001 , or, if notice of appeal is received, on the determination of the appeal by agreement or otherwise, the amount due or the amended amount due as determined in relation to the appeal, shall become due and payable as if the betting duty were duty which the person was liable to pay for the month or period or months or periods to which the notice relates. | ||
(c) Where a person appeals an assessment under subsection (1) within the time limits provided for in subsection (2), he or she shall pay to the Revenue Commissioners the amount which he or she believes to be due, and if— | ||
(i) the amount paid is greater than 80 per cent of the amount of the duty found to be due on the determination of the appeal, and | ||
(ii) the balance of the amount found to be due on the determination of the appeal is paid within one month of the date of such determination, interest in accordance with section 74 shall not be chargeable from the date of raising of the assessment. |