Section 53 | Economic crime (anti-money laundering) levy

(1)A tax called the “economic crime (anti-money laundering) levy” (referred to in this Part as “the levy”) is charged in accordance with this Part.

(2)The appropriate collection authority is responsible for the collection and management of the levy.

(3)In this Part, “appropriate collection authority” means—

(a)in the case of a person for whom the Financial Conduct Authority is a supervisory authority, the Financial Conduct Authority;

(b)in the case of a person for whom the Gambling Commission is a supervisory authority, the Gambling Commission;

(c)in any other case, the HMRC Commissioners.