{
  "url": "https://openlegislation.uk/machine-games-duty-exemptions-order-2012/article-6",
  "json_url": "https://openlegislation.uk/machine-games-duty-exemptions-order-2012/article-6.json",
  "legislation": "uksi/2012/2898",
  "legislation_title": "The Machine Games Duty (Exemptions) Order 2012",
  "legislation_url": "https://openlegislation.uk/machine-games-duty-exemptions-order-2012",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Record-keeping and information provision",
  "text": "(1) Before an amount is left out of account by virtue of this Order, in calculating the takings and payouts of a taxable person under paragraph 7 of Schedule 24 to the Finance Act 2012, that person must make such records as are reasonably necessary to show that the amount arises in a circumstance that is a specified circumstance under any of articles 3 to 5.\n(2) Nothing in this article limits any power HMRC may otherwise have to require a person to keep records or provide information or documents.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2898/article/6",
    "retrieved_at": "2026-10-29T01:12:56.225965+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."
}