{
  "url": "https://openlegislation.uk/finance-act-2014/section-166",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-166.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/166",
  "kind": "section",
  "number": "166",
  "heading": "Returns",
  "text": "(1) The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting duty, pool betting duty and remote gaming duty.\n(2) The regulations may, in particular, make provision about—\n(a) liability to make a return,\n(b) timing,\n(c) form,\n(d) content,\n(e) method of making (including provision requiring returns to be made electronically),\n(f) declarations,\n(g) authentication, and\n(h) when a return is to be treated as made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/166",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}