Horserace Betting Levy Act 1981 (c. 30)

(1) The Levy Board may require a person who appears to them to be liable to pay the levy under section 27 of the Act of 1963 to make payments on account in advance of assessment to the levy. (2) The power under subsection (1) is to be exercised by serving on the person a notice of determination stating— (a) the amounts that the person must pay, (b) when and how the payments are to be made, and (c) the basis on which the amount to be paid has been determined. (3) The Levy Board may at any time withdraw or amend a notice of determination. (4) The powers of the Levy Board under this section may be exercised only by the Government-appointed members of the Board. (5) In this section “Government-appointed”, with reference to members of the Levy Board, means appointed for the time being by the Secretary of State. ] Textual Amendments F1 S. 1 substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 17 (with reg. 2 )

(1) A notice of determination issued by the Levy Board (and not withdrawn) under section 1 above requiring a [ F2 person ] to make payments on account shall be conclusive as to his liability to make the payments specified in the notice unless, not later than twenty-eight days after the notice is served on him, he gives to the Board notice in writing of appeal therefrom on the grounds that the determination was not [ F3 appropriate, having regard to the person’s likely liability under section 27 of the Act of 1963 ] . (2) On receiving any notice of appeal under subsection (1) above, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of the Act of 1963. (3) The appeal tribunal shall have power to confirm or rescind the determination or to increase or reduce the amount which is payable by the [ F4 person ] under the determination according to the tribunal’s opinion as to what amount (if any) [ F5 should be paid on ] account by him F6 ..., but the tribunal— (a) shall not rescind the determination or reduce the amount so payable unless the appellant has afforded the tribunal all the facilities it may have required for the investigation of his case; (b) shall confirm the determination of the amount unless the tribunal is satisfied that, on all the evidence made available to it, the amount should be varied or the determination rescinded. (4) The decision of the appeal tribunal as to the amount to be paid on account under the scheme shall be final. Textual Amendments F2 Word in s. 2(1) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 18(2)(a) (with reg. 2 ) F3 Words in s. 2(1) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 18(2)(b) (with reg. 2 ) F4 Word in s. 2(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 18(3)(a) (with reg. 2 ) F5 Words in s. 2(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 18(3)(b) (with reg. 2 ) F6 Words in s. 2(3) omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589) , reg. 1(2) , Sch. para. 18(3)(c) (with reg. 2 )