Betting and Gaming Duties Act 1981

7Any person for the time being carrying on a general betting business or a pool betting business, and any other person employed in, or having functions in connection with, any such business (including in particular the accountant referred to in Schedule 5 to the [1963 c. 2.] Betting, Gaming and Lotteries Act 1963), shall, if required so to do by the Commissioners or any officer authorised in that behalf by the Commissioners—

(a)produce, at a time and place to be specified by the Commissioners or the officer, any such books, records, accounts or documents relating to the business,

(b)make, at times and to persons to be so specified, such returns relating to the business, and

(c)give such other information relating to the business,

as the Commissioners or the officer may require.