{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-1/paragraph-10.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) The Commissioners may give directions as to the making of returns in connection with gaming duty by—\n(a) persons registered on the gaming duty register;\n(b) persons liable to pay any gaming duty.\n(2) Directions under this paragraph may, in particular, make provision as to—\n(a) when any returns are to be made;\n(b) the persons by whom any returns are to be made;\n(c) the form in which any returns are to be made;\n(d) the information to be given in any returns;\n(e) the declarations to be contained in returns and the manner in which returns are to be authenticated;\n(f) returns being treated as not made until received by the Commissioners;\n(g) the places to which returns are to be made.\n(3) Where a person fails to comply with any provision of a direction given under this paragraph, that failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and shall also attract daily penalties.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/10",
    "retrieved_at": "2026-10-29T09:27:43.076653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}