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Beneath the legislation, you can not present dutiable machine video games for play on premises, except these premises are topic to a Machine Video games Obligation registration except it’s anticipated that all of the takings shall be exempt from Machine Video games Responsibility. For those who fall behind with the fee of Machine Video games Obligation, HMRC could offset any safety you’ve offered towards the obligation you owe. We’ll write to you to let you already know of any such offset and will ask you to offer an extra quantity of safety. Nonetheless, HMRC might solely provide you with a restricted period if quick steps are required to forestall a critical danger to income. If HMRC considers there’s no danger to the income, then the safety shall be returned.
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