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Amendment of section 68A of Finance Act 2002
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64. Section 68A of the Finance Act 2002 is amended—
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(a) in subsection (1)—
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(i) by the substitution of “excise duty under section 67, 67A or 67B, or any combination thereof” for “betting duty under section 67 or betting intermediary duty under section 67B, or both,”, and
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(ii) by the substitution of the following paragraph for paragraph (a):
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“(a) that person is a licensed bookmaker or a remote betting intermediary, and”,
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and
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(b) in subsection (7), by the insertion of the following paragraph after paragraph (iv):
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“(v) furnish, by electronic means, a return in respect of the said accounting period in the manner specified in section 70.”.
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