10(1)The Commissioners may give directions as to the making of returns in connection with gaming duty by—U.K.
(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.