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36 (4) The power under subsection (2) or section 25(2)(g) to require an individual to answer a question includes the power to require the individual to answer the question immediately or at such place and time specified in writing.

(5) Any statement made by any individual in answer to a question under subsection (4) must—
 * (a) be reduced to writing;
 * (b) be read over to the individual;
 * (c) if the individual does not understand English, be interpreted in a language that the individual understands; and
 * (d) after correction (if necessary) be signed by that individual.

(6) The IRAS or Commissioner or an enforcement official is entitled without payment to keep any document or information, or any copy or extract thereof, provided to the Commissioner or an enforcement official under subsection (1).

Late returns and non-compliant record keeping, etc.

27.—(1) A taxable person—
 * (a) who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 23; and
 * (b) who intentionally or negligently fails to lodge the return, accounts or statements with the Commissioner within the time delimited by section 22 or under section 23 or as extended under section 21(4),

shall be guilty of an offence.

(2) A taxable person—
 * (a) who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and