Regulation 6 Returns and payment

That registered person (P) must pay to the Commissioners any remote gaming duty charged on P’s remote gaming profits for each accounting period (see sections 26C and 26I(1) of the Act).

The representative member of a group must do this instead of the other members, and for every such member’s remote gaming profits for each of their accounting periods (see regulation 4(3)).

That payment must be made no later than when the return for the corresponding accounting period must be made (see regulations 5(3) and 5(4)).

If that payment is by cheque or cash, it must be delivered to the address specified for payments by cheque on the relevant form GD 121 (the Greenock Accounting Centre, see regulations 5(2) and 5(3) and the Schedule).

If that payment is by the Bankers Automated Clearing System or the Clearing House Automated Payment Centre, it must credit such bank account as the Commissioners nominate and publicise for these purposes.

If that payment is by other reasonable means, it must be as earlier arranged with the Commissioners.

The time that a payment is treated as made for the purposes of paragraphs (3) and (5) is when it is received by the Commissioners, and for the purposes of paragraph (4) when it is credited to the account in question.