# The Gaming Licence Duty Regulations 1991, Regulation 8: General financial return and certificate by a qualified accountant


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

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Source: https://www.legislation.gov.uk/uksi/1991/1798/regulation/8 (the official version)
Page: https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.