Betting and Gaming Duties Act 1981

12(1)A [F1promoter of bingo other than bingo which is exempt from duty by virtue of [F2Part I of this Schedule]] shall keep such books, records and accounts as may be prescribed, or as the Commissioners may direct either generally or in a particular case.

(2)Any such books, records and accounts—

(a)shall be preserved for at least two years or such shorter period as the Commissioners may in any particular case direct, and

(b)shall be kept in such form as the Commissioners may direct either generally or in a particular case;

and different directions under this sub-paragraph may be given by the Commissioners in relation to different cases or to different classes of books, records or accounts.

(3)[F3Any such promoter of bingo] shall, if so required by the Commissioners or an officer—

(a)produce, at a time and place specified in the requirement, such books, records, accounts or documents relating to the playing of bingo promoted by him as may be so specified, and

(b)give such other information relating thereto as may be so specified.

(4)Without prejudice to the foregoing provisions of this paragraph, regulations may include provision requiring [F4such promoters of bingo as aforesaid] to keep and, if required by the Commissioners or an officer, to produce for inspection records showing the value of prizes won at bingo.

Textual Amendments

F2Words in Sch. 3 para. 12(1) substituted (16.7.1992 with effect as mentioned in s. 7(4) of the substituting Act) by virtue of Finance (No. 2) Act 1992 (c. 48), s. 7(3)