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Print   Link to In-Force Version
On 19/04/2014, you requested the version in force on 19/04/2014 incorporating all amendments published on or before 19/04/2014. The closest version currently available is that of 02/01/2011.
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Duty not paid, short paid, or erroneously refunded
10.  Whenever for any reason entertainments duty payable under this Act has not been paid, or has been short paid, or the whole or any part of the entertainments duty, after having been paid, has, owing to any cause, been erroneously refunded, the person liable to pay such duty, or the person to whom the refund has been erroneously made, as the case may be, shall pay the entertainments duty not paid or short paid, or the amount erroneously refunded to him, on demand being made by the Comptroller, within 6 months of the date of the non-payment, or short payment, or erroneous refund, as the case may be, without prejudice to any other remedy for the recovery of the amount unpaid or erroneously refunded.