{
  "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-8",
  "json_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-8.json",
  "legislation": "uksi/1991/1798",
  "legislation_title": "The Gaming Licence Duty Regulations 1991",
  "legislation_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "General financial return and certificate by a qualified accountant",
  "text": "(1) 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.\n(2) 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.\n(3) 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.\n(4) In this regulation “any relevant return” means any return furnished in pursuance of regulation 7 above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1798/regulation/8",
    "retrieved_at": "2026-10-29T14:39:49.529800+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."
}