Finance Act, 2002

Estimate of duty payable.

72.—(1) Where the Revenue Commissioners have reason to believe that a person was liable to remit betting duty in relation to any month or period and the person has not remitted any duty in relation to that month or period, they may—

(a) estimate the amount of duty which should have been remitted by the person in accordance with section 70 within the month or period specified by the Revenue Commissioners, and

(b) serve notice on the person of the amount so estimated.

(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 he or she is a person who is not liable to remit any betting duty for the month or period to which the notice relates, appeal in accordance with sections 145 and 146 of the Finance Act, 2001 , and the Appeal Commissioners decision shall be final and conclusive,

(b) on the expiration of the periods provided for in sections 145 and 146 of the Finance Act, 2001 , if no appeal is lodged, or, if such an appeal has been lodged, on final determination of the Appeal Commissioners in respect of the appeal against the appellant, the estimated betting duty specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished within the prescribed period a true and correct return for the month or period to which the estimate relates showing as due by him or her such estimated duty,

(c) if at any time after the service of the notice by the Revenue Commissioners under subsection (1) the person furnishes a return in respect of the month or period specified in the notice and pays the betting duty in accordance with the return, together with any interest and costs which may have been incurred in connection with the default, the notice shall stand discharged and any excess of betting duty which may have been paid shall be repaid,

(d) where action has been taken for recovery of betting duty specified in a notice issued under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 962 of the Taxes Consolidation Act, 1997 , paragraph (c) shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.

(3) A notice given by the Revenue Commissioners under subsection (1) may extend to two or more months or periods.