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Regulation 7 Returns and payments of duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The holder of any licence for a period commencing on or after 1st October 1991 shall, by not later than the relevant day, furnish to the Collector a return in the appropriate form, giving, in respect of the premises specified in thelicence, full particulars of all the matters mentioned in the form. He shall at the same time pay the amount of duty appearing by the return to be due by reference to the gross gaming yield from the premises for the period to which the return relates.

(2)

For the purposes of this regulation—

  • “the relevant day” means—

    1. (a)

      in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the last day of April next following the exp*iration of the licence, and

    2. (b)

      in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the last day of October next following the expiration of the licence;

  • “a return in the appropriate form” means a return in the form numbered 4 in the Schedule thereto.

(3)

Each of the parts of gross gaming yield which in accordance with the Table in section 14(1)(b) of the Act is chargeable at a rate other than the highest shall, in the case of a licence to which paragraph 2 of Schedule 2 to the Act applies (licences of short duration), be reduced by multlplylng that part by the number of days for which the licence was in force and dividing by 182, and if the result is not a whole number of pounds, rounding it up to the next pound.