Operational: Compliance checks: seizure
The power to seize a machine can be used in exceptional circumstances, but must only be used where this has been authorised by your manager. The legislation allowing us to do this is contained at Section 36 of Sch 24 of the Finance Act 2012.
The power should only be used for HMRC purposes and must not be used to enable another public body to fulfil their functions.
You can seize a machine if you find it on any premises and are satisfied that it has, or will be, used by others for playing dutiable machine games on those premises, and;
- no-one is registered in respect of the premises
- there is a serious risk that any machine games duty chargeable in respect of the machine would not be paid
- you are satisfied that an amount of machine games duty is due in respect of the machine, but has not been paid.