# The Machine Games Duty Regulations 2012, Schedule 2: INFORMATION TO BE CONTAINED IN AN MGD RETURN

Extent: E+W+S+N.I.

Information which the Commissioners may require an RP to include in an MGD return, where applicable—
(a) the name and address of the RP;
(b) the registration number allocated by the Commissioners to the RP for the purposes of MGD;
(c) the accounting period to which the return relates;
(d) the day by which the return must be furnished;
(e) the total net takings from dutiable machines games at the standard rate of duty;
(f) the total net takings from dutiable machines games at the lower rate of duty;
(g) duty due on standard rate MGD net takings;
(h) duty due on lower rate MGD net takings;
(i) net duty due for the accounting period;
(j) any under declared (or undeclared) duty from previous accounting periods;
(k) any negative amount of duty from the previous accounting period (provided for in paragraph 10 of the Schedule);
(l) any negative amount of duty to carry forward to the next accounting period;
(m) net duty payable in respect of the return;
(n) number of machines on which machine games were available for play at the end of the accounting period.

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Source: https://www.legislation.gov.uk/uksi/2012/2500/schedule/2 (the official version)
Page: https://openlegislation.uk/machine-games-duty-regulations-2012/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.