The General Betting, Pool Betting and Remote Gaming Duties (Returns, Payments, Information and Records) Regulations 2014
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Change 1
3 Returns
(1) A person registered in the register maintained under section 164(1)(a), (b) or (c) must make a separate return to the Commissioners in respect of each respective duty for which that person is registered. (2) The group lead member of persons registered as a group must make a single return for that duty covering in aggregate all members of that group. (3) The return must cover the person’s most recent accounting period within section 165 for the given duty. (4) It must be notified by that person to the Commissioners no more than 30 days after the end of that accounting period. (5) It must be notified by that person to the Commissioners in accordance with instructions they specify in a notice for a person of that class or description. (6) It is treated as made at the time of notification to the Commissioners as mentioned in paragraph (5) (which, if the Gambling Tax Service is used, is the time confirmed as such by that Service). (7) The return must take a form (including electronic form) that the Commissioners specify in a notice for a person of that class or description. (8) It must provide all the information that the Commissioners decide for a person of that class or description (including any declaration of truth). (9) It is not a valid return if it breaches paragraph (8) as regards such of that information as the Commissioners decide. (10) If a person discovers an error in a return which has resulted in the liability to duty being understated, and not more than four years has elapsed since the date that the return was due under paragraph (4), the amount of the understatement may be included on the next return for that duty if— (a) it does not exceed £10, 000; or (b) it does not exceed both £50, 000 and 1% of the bookmaker’s or gaming provider’s profits or of the commission charges in section 141(2), as the case may require, for the accounting period during which the understatement was discovered. (11) A person must correct any such error in a return – that is not corrected under paragraph (10) – in the manner and within the time that the Commissioners direct.
3 Returns
(1) A person registered in the register maintained under section 164(1)(a), (b) or (c) must make a separate return to the Commissioners in respect of each respective duty for which that person is registered. (2) The group lead member of persons registered as a group must make a single return for that duty covering in aggregate all members of that group. (3) The return must cover the person’s most recent accounting period within section 165 for the given duty. (4) It must be notified by that person to the Commissioners no more than 30 days after the end of that accounting period. (5) It must be notified by that person to the Commissioners in accordance with instructions they specify in a notice for a person of that class or description. (6) It is treated as made at the time of notification to the Commissioners as mentioned in paragraph (5) (which, if the Gambling Tax Service is used, is the time confirmed as such by that Service). (7) The return must take a form (including electronic form) that the Commissioners specify in a notice for a person of that class or description. (8) It must provide all the information that the Commissioners decide for a person of that class or description (including any declaration of truth). (9) It is not a valid return if it breaches paragraph (8) as regards such of that information as the Commissioners decide. (10) If a person discovers an error in a return which has resulted in the liability to duty being understated, and not more than four years has elapsed since the date that the return was due under paragraph (4), the amount of the understatement may be included on the next return for that duty if— (a) it does not exceed £10, 000; or (b) it does not exceed both £50, 000 and 1% of the bookmaker’s or gaming provider’s profits or of the commission charges in section 141(2), as the case may require, for the accounting period during which the understatement was discovered. (11) A person must correct any such error in a return – that is not corrected under paragraph (10) – in the manner and within the time that the Commissioners direct.
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