SCHEDULES
SCHEDULE 2 Gaming Licence Duty
Power to estimate duty
5
1
Where an amount is due F1under section 14(1)(b) above or by virtue of regulations under paragraph 3(3)(d) above but the Commissioners are unable to ascertain the amount F2 . . . properly due because—
a
returns, accounts, records or other documents have not been made, kept, preserved or produced as required by regulations made under this Schedule; or
b
it appears to the Commissioners that any returns, accounts, records or other documents are incomplete or incorrect,
they may estimate the amount due.
2
Without prejudice to the recovery of the full amount due or to the making of a further estimate, the amount estimated shall be recoverable as F3 . . . properly due unless in any action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.