SCHEDULES
SCHEDULE 1 Gaming duty: administration, enforcement etc
Part II Other provisions
Directions as to the making of returns
10
1
The Commissioners may give directions as to the making of returns in connection with gaming duty by—
a
persons registered on the gaming duty register;
b
persons liable to pay any gaming duty.
2
Directions under this paragraph may, in particular, make provision as to—
a
when any returns are to be made;
b
the persons by whom any returns are to be made;
c
the form in which any returns are to be made;
d
the information to be given in any returns;
e
the declarations to be contained in returns and the manner in which returns are to be authenticated;
f
returns being treated as not made until received by the Commissioners;
g
the places to which returns are to be made.
3
Where a person fails to comply with any provision of a direction given under this paragraph, that failure shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties) and shall also attract daily penalties.