Totalizator Act 1997

If the due date for the payment of any betting tax is after the commencement of this clause but before the commencement of section 72 (Interest on overdue tax) and the betting tax is not paid by the due date, an additional amount equal to 10% of the amount of betting tax payable becomes immediately due and payable, and on being paid is to be credited to the Consolidated Fund.

The Minister may, if in any particular case the Minister thinks fit to do so, waive the payment of the whole or any part of an additional amount payable under subclause (1) or give time for its payment.

Any amount required to be paid to the Minister under this clause may be recovered in a court of competent jurisdiction as a debt due to the Crown.