Page:Private Lotteries Act 2011.pdf/18

18 Revision and claim for overpaid duty

17. If the promoter of any private lottery has, for any period—
 * (a) made an error in the book of accounts, return, record or document submitted to the Commissioner for that period; or
 * (b) paid duty in excess of the amount payable for that period,

he may, by notice in writing, request a revision by the Commissioner of the book of accounts, return, record or document and the refund of any duty overpaid, within a period of 5 years after the date the book of accounts, return, record or document was submitted.

Refund of overpaid duty

18.—(1) If it is proved to the satisfaction of the Commissioner that the promoter of any private lottery has paid duty in excess of the amount payable, he shall be entitled to have the amount so paid in excess refunded.

(2) Every claim for repayment under this section shall be made within 5 years after the payment of the duty claimed to be paid in excess.

Power to appoint agent

19.—(1) The Commissioner may, by notice in writing, if he thinks it is necessary, declare any person to be the agent of a promoter of any private lottery.

(2) The person declared to be the agent under subsection (1) shall be the agent of such promoter for the purposes of this Act and may be required to pay any duty or penalty from any moneys which, at the date of the receipt of the notice, or at any time during the period of 90 days thereafter, may be held by him for or due by him to the promoter whose agent he has been declared to be.

(3) In default of payment under subsection (2), the duty or penalty outstanding shall be recoverable from such person declared to be the agent under subsection (1) in the manner provided by section 22.

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