SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
18Returns
1
The Commissioners may make regulations requiring registrable persons to make returns to HMRC in respect of relevant machines.
2
Regulations under this paragraph 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.