166Returns
This section has no associated Explanatory Notes
(1)The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting duty, pool betting duty and remote gaming duty.
(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 (including provision requiring returns to be made electronically),
(f)declarations,
(g)authentication, and
(h)when a return is to be treated as made.