Page:Gambling Duties Act 2022.pdf/18

Rh : by the Commissioner in respect of that additional gambling duty; or
 * (b) at the end of any period of extension allowed under subsection (4) for payment of that additional gambling duty.

(4) The Commissioner may, in such cases as the Commissioner thinks fit, extend the time for payment of any gambling duty beyond the time referred to in subsection (1)(c), (2)(c) or (3)(a).

(5) This section is subject to the making of a remission under section 12.

Power to assess or reassess gambling duty due

9.—(1) Subject to subsection (5), where—
 * (a) a taxable person has failed—
 * (i) to lodge any return required under section 22 or 23 by the return date; or
 * (ii) to keep any accounts, statements or records required by section 24, or to afford facilities necessary to verify such accounts, statements or records; or
 * (b) it appears to the Commissioner that any accounts, statements or records required by section 24 are misleading, incomplete or incorrect,

the Commissioner may to the best of his or her judgment assess the complete and accurate amount of gambling duty due from that taxable person during the period in question.

(2) Subject to subsection (5), the Commissioner may—
 * (a) on his or her own initiative, make an assessment of gambling duty payable by a taxable person for any period to ensure that a complete and accurate assessment is made;
 * (b) upon receiving a notice of objection made under section 10(1), revise any assessment under paragraph (a) or subsection (1) and make a reassessment of gambling