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12. (1) An RP must provide the Commissioners with the return required in accordance with paragraph 18 of the Schedule (an “MGD return”) by the thirtieth day following the end of every accounting period.
(2) An MGD return must be made in the manner prescribed.
(3) The Commissioners may require the RP to provide the information (or any part of the information) listed in Schedule 2 in the return.
(4) The Commissioners may require the RP to make a declaration that the information provided in the MGD return is true and complete.
(5) If the thirtieth day following the end of an accounting period is not a business day, an MGD return must be furnished by the last business day before that day.
(6) The Commissioners may modify or dispense with any particular requirement under this regulation where it appears to them to be reasonable to do so in an individual case.
13. (1) Unless paragraph (7) applies, an RP must pay to the Commissioners the MGD due in respect of an accounting period not later than the thirtieth day following the end of that period.
(2) Payment must be made—
(a)in a prescribed manner; or
(b)by such other method as the Commissioners may approve in writing in an individual case.
(3) If the thirtieth day following the end of an accounting period is not a business day, the MGD must be paid by the last business day before that day.
(4) The date that a payment is treated as made for the purposes of this Part is when it is received by the Commissioners.
(5) A payment must not be treated as having been made by the day on which it is required to be made unless it is made in such a manner as secures that all the transactions can be completed that need to be completed before the whole of the amount becomes available to the Commissioners.
(6) For the purposes of these Regulations references to a payment being made by any day include references to its being made on that day.
(7) Where the method of payment involves the collection of the MGD due to the Commissioners by means of Direct Debit—
(a)the RP must ensure that there are sufficient funds in the account to satisfy the payment at the time when it is due to be collected; and
(b)the Commissioners may prescribe the date when the payment is to be collected from the account.
14. (1) If a taxable person discovers an error in an MGD return which has resulted in that person’s liability to MGD being understated, and not more than four years has elapsed since the date that the return was due, the amount of the understatement may be included on the next MGD return in the manner prescribed if it—
(a)does not exceed £10,000; or
(b)does not exceed £50,000, and will not exceed 1% of the total net takings from dutiable machine games in the accounting period during which the understatement was discovered.
(2) Where a taxable person has made an error—
(a)in accounting for MGD; or
(b)in any return,
then, unless the error is corrected in accordance with paragraph (1), it must be corrected in such manner and within such time as the Commissioners may prescribe.
15. (1) Where MGD (or a sum owed as MGD) is due to the Commissioners, and the person who has become liable to pay is not an RP, that person must pay the amount due—
(a)by the prescribed method; and
(b)by sending it to the prescribed address.
(2) The Commissioners must—
(a)prescribe a date for the payment of the MGD; or
(b)notify the person of the date by which the MGD must be paid,
and any date which is prescribed or notified under this paragraph must not be earlier than thirty days after the date of any assessment in respect of that MGD.
(3) The date that a payment is treated as made for the purposes of this Part is when it is received by the Commissioners.
(4) A payment must not be treated as having been made by the date prescribed or notified in accordance with paragraph (2) unless it is made in such a manner as secures that all the transactions can be completed that need to be completed before the whole of the amount becomes available to the Commissioners.
(5) For the purposes of these Regulations references to a payment being made by any day include references to its being made on that day.
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