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The Machine Games Duty Regulations 2012

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Regulation 12

SCHEDULE 2INFORMATION TO BE CONTAINED IN AN MGD RETURN

This schedule has no associated Explanatory Memorandum

Information which the Commissioners may require an RP to include in an MGD return, where applicable—

(a)the name and address of the RP;

(b)any registration number allocated by the Commissioners to the RP;

(c)the accounting period to which the return relates;

(d)the day by which the return must be furnished;

(e)the total net takings from dutiable machines games at the standard rate of duty;

(f)the total net takings from dutiable machines games at the lower rate of duty;

(g)duty due on standard rate MGD net takings;

(h)duty due on lower rate MGD net takings;

(i)net duty due for the accounting period;

(j)any under declared (or undeclared) duty from previous accounting periods;

(k)any negative amount of duty from the previous accounting period (provided for in paragraph 10 of the Schedule);

(l)any negative amount of duty to carry forward to the next accounting period;

(m)net duty payable in respect of the return;

(n)number of machines on which machine games were available for play at the end of the accounting period.

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