Accounting periods
14(1)An accounting period for machine games duty is a period of 3 consecutive months.
(2)The first day of an accounting period is such day as HMRC may direct.
(3)A direction under sub-paragraph (2) may apply generally or only to a particular case or class of case.
(4)HMRC may agree with a registered person to make either or both of the following changes for the purposes of that person’s liability to machine games duty—
(a)to treat specified periods (whether longer or shorter than 3 months) as accounting periods,
(b)to begin accounting periods on days other than those applying by virtue of sub-paragraph (2).
(5)HMRC may by direction make transitional arrangements for periods (whether of 3 months or otherwise) to be treated as accounting periods where—
(a)a person becomes or ceases to be registered, or
(b)an agreement under sub-paragraph (4) begins or ends.
(6)If there is reason to believe that a person who is liable for machine games duty may not discharge that liability as it falls due from time to time—
(a)HMRC may by direction specify shorter periods to be treated as accounting periods for the purposes of that person’s liability to machine games duty,
(b)any such direction continues to have effect until it is withdrawn by HMRC (unless otherwise specified in the direction), and
(c)withdrawal of a direction does not prevent the giving of further directions in respect of the same person.