s 24 Accounts, statements and records in respect of returns
24.—(1) A taxable person must do all of the following:(a) keep such accounts and statements as are prescribed in and in accordance with the Regulations, about —(i) the taxable gambling undertaking conducted, promoted or carried on by the taxable person during a gaming machine accounting period or tax accounting period, as the case may be; and (ii) the taxable gaming revenue from the undertaking; (b) retain the accounts and statements prepared in accordance with paragraph (a) for 5 years after the end of the gaming 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.