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26 (2) However, a refund under this section must be claimed in writing and made to the Commissioner within 5 years starting the date of the overpayment.

Power to appoint agent for recovery of gambling duty

20.—(1) If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a taxable person in respect of any taxable gambling undertaking.

(2) The person declared to be the agent under subsection (1) of a taxable person is to be treated as the agent of the taxable person for the purposes of this Act and may be required to pay any gambling duty or penalty tax payable by the taxable person, from any moneys which—
 * (a) at the date the person receives the notice in subsection (1); or
 * (b) at any time during the period of 90 days after the person receives the notice in subsection (1),

may be held by the person for, or due by the person to, that taxable person.

(3) In default of payment under subsection (2), the gambling duty or penalty tax outstanding is to be recoverable from the person declared to be the agent under subsection (1).

(4) For the purposes of this section, the Commissioner may require any person to give the Commissioner any information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.

(5) Where any person declared under subsection (1) by the Commissioner to be the agent of a taxable person is aggrieved by the declaration, the person (called in this section the objector) may object to the declaration by giving a written objection to the Commissioner within—
 * (a) 14 days after receiving the notice in subsection (1) containing the declaration; or