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8.—(1) Not later than the fifteenth day following the end of an accounting period, a bingo-promoter must pay to the Commissioners the bingo duty due from him in respect of that accounting period.
(2) Payment must be made—
(a)in such manner as is specified in a notice published by the Commissioners and not withdrawn by a further notice, or
(b)in such manner as the Commissioners may approve.
(3) Where the manner of payment involves the collection of the bingo duty due to the Commissioners by means of direct debit, the bingo-promoter must ensure that he has sufficient funds in his account to satisfy the payment.
(4) If the fifteenth day following the end of an accounting period is not a business day, the bingo duty must be paid by the last business day before that day.
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