# The Machine Games Duty (Exemptions) Order 2012, Article 6: Record-keeping and information provision


(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.
(2) Nothing in this article limits any power HMRC may otherwise have to require a person to keep records or provide information or documents.

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Source: https://www.legislation.gov.uk/uksi/2012/2898/article/6 (the official version)
Page: https://openlegislation.uk/machine-games-duty-exemptions-order-2012/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.