Regulation 8 General financial return and certificate by a qualified accountant

The holder of any licence for a period commencing on or after 1st October 1991 shall, by not later than 31st August in each year, furnish to the Collector a general financial return containing a certificate by a qualified accountant that the amount of gross gaming yield declared on any relevant return for a period within the period of 12 months ending on 3 1 st March in that year is true and correct to the best of his knowledge and belief.

The general financial return shall be in the form numbered 5 in the Schedule hereto and shall contain full particulars of all matters mentioned in the form.

The qualified accountant shall not be a provider or an employee or a director of a provider of the premises to which any relevant return relates.

In this regulation “any relevant return” means any return furnished in pursuance of regulation 7 above.