Page:Gambling Duties Act 2022.pdf/31

32 : machine accounting period or tax accounting period to which they relate;
 * (c) keep and retain records, where the records are relevant to the preparation or ensuring the accuracy of the accounts and statements and the returns of the taxable person referred to in paragraph (a) and section 22, for a prescribed retention period and in the prescribed manner.

(2) A taxable person must not prepare any accounts or statements required by subsection (1) in such a way that they do not correctly record and explain the matters or things to which they relate.

Powers of entry, etc., at premises

25.—(1) The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonably believes to be or may be —
 * (a) owned or occupied by a taxable person in connection with a taxable gambling undertaking conducted, promoted or carried on by the taxable person; or
 * (b) where a taxable gambling undertaking is being or has been conducted, promoted or carried on,

and do all or any of the activities mentioned in subsection (2) for an enforcement purpose.

(2) The Commissioner or an enforcement official may, after entering any premises mentioned in subsection (1), do all or any of the following:
 * (a) examine any thing or observe any activity conducted in or on the premises;
 * (b) make a still or moving image or recording of any thing in or on the premises;
 * (c) inspect any document on the premises and take extracts from, or make copies of, any such document;
 * (d) take into or onto the premises such equipment and materials as the Commissioner or enforcement official