Valid from 19/07/2007
[F126KReturnsU.K.
(1)The Commissioners may make regulations requiring persons who provide facilities for remote gaming in respect of which remote gaming duty may be chargeable to make returns to the Commissioners in respect of their activities.
(2)The regulations may, in particular, make provision about—
(a)liability to make a return;
(b)timing;
(c)form;
(d)content;
(e)method of making;
(f)declarations;
(g)authentication;
(h)when a return is to be treated as made.
(3)The regulations—
(a)may make provision which applies generally or only for specified purposes, and
(b)may make different provision for different purposes.]
Textual Amendments
F1Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2