GAMBLING DUTIES
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- (b) such longer time as the Commissioner may allow in any particular case.
(6) The Commissioner must examine every written objection under subsection (5) and may cancel, vary or confirm the declaration objected to.
(7) Where the objector is aggrieved by the Commissioner’s decision upon the objector’s written objection, the objector—
- (a) may appeal against that decision to the Minister whose decision is final; and
- (b) if appealing, must retain an amount of the moneys mentioned in subsection (2) to pay over any tax due, until such time as the Minister informs the objector of the Minister’s decision on the appeal.
(8) Where an agent of a taxable person makes any payment of moneys to the Commissioner under this section—
- (a) the agent is deemed to have been acting under the authority of the taxable person by whom the duty is payable (called in this section the defaulting taxpayer);
- (b) the agent is indemnified in respect of the payment to the Commissioner;
- (c) the amount of gambling duty or penalty tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Commissioner; and
- (d) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
(9) Where—
- (a) an amount of gambling duty or penalty tax is due from any person under this Act otherwise than as an agent under this section;
