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.