6.—(1) A registered promoter may defer payment of lottery duty which has become due and payable upon his complying with such conditions or requirements as the Commissioners think fit to impose.
(2) Where payment of any lottery duty has been deferred in accordance with paragraph (1) above that duty shall be paid to such place as the Commissioners have directed in accordance with section 116 of the 1979 Act at the time at which, in accordance with regulation 14(1) below, the registered promoter is required to make a return showing that duty as due and payable.