The Machine Games Duty Regulations 2012

Regulations 6, 10 and 18

SCHEDULE 1REGISTRATION FOR MGD

Information which the Commissioners may require an applicant to include in a registration application for MGD, where applicable—

(a)the name, address and contact details of the applicant;

(b)the name, address and contact details of the business (where there is more than one place of business, the address of the principal place of business);

(c)an indication of which (if any) of the licences or permits listed in paragraph 22(1) of the Schedule are held in respect of the premises covered by the application, the reference number and details of what it covers;

(d)whether the applicant holds a licence under section 65 of the Gambling Act 2005(1), and, if so, the reference number and details of what it covers;

(e)the address of each premises where machines will be made available for play (except where all of the machines at the premises are covered by a licence or permit listed in (c));

(f)any website address for the business;

(g)the trading name of the business;

(h)the legal status of the business;

(i)the date from which it is intended to make machines available for use;

(j)whether the applicant’s principal place of business is within the United Kingdom;

(k)whether the business operates for the whole year or for part of the year (and if part of the year, which part);

(l)type of business activities;

(m)preferred payment method (and, where applicable to the payment method, bank details);

(n)the number of machines in respect of which MGD will be paid and their regulatory categorisation;

(o)the number of machines available for play;

(p)the date on which machines were first made available for play;

(q)reference numbers: a registration number issued to a company or LLP by Companies House, a VAT registration number, a previous registration number, a unique trader reference number;

(r)the name (and where, known, address and registration number) of any person connected with the applicant who is already registered or who has applied to be registered for MGD (and connected is to be construed in accordance with section 1122 of the Corporation Tax Act 2010(2))

(s)date of birth or incorporation;

(t)National Insurance number;

(u)details of any partnership, including the name, address and contact details of each partner and the date of joining.

Regulation 12

SCHEDULE 2INFORMATION TO BE CONTAINED IN AN MGD RETURN

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.