Paragraph 10

(1)

The Commissioners may give directions as to the making of returns in connection with gaming duty by—

(a)

persons registered on the gaming duty register;

(b)

persons liable to pay any gaming duty.

(2)

Directions under this paragraph may, in particular, make provision as to—

(a)

when any returns are to be made;

(b)

the persons by whom any returns are to be made;

(c)

the form in which any returns are to be made;

(d)

the information to be given in any returns;

(e)

the declarations to be contained in returns and the manner in which returns are to be authenticated;

(f)

returns being treated as not made until received by the Commissioners;

(g)

the places to which returns are to be made.

(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 M1Finance Act 1994 (civil penalties) and shall also attract daily penalties.

Annotations

Marginal citations

M1: 1994 c. 9.