Statute
Section 166 — Finance Act 2014: Returns
Text of the provision Official document
Returns 166 1 The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting duty, pool betting duty and remote gaming duty.
2 The regulations 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.
Official source: legislation.gov.uk
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