Section 106: Financial statements
This section is inserted by Finance Act 2017, section 23.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
106. Financial statements
Every licensee, other than a collector or an operator of
dart games shall –
(a) prepare his (cid:191)nancial statements in accordance
with the IFRS(cid:30) and
(b) not later than 6 months after the closing of the
accounts, submit his audited (cid:191)nancial statements
to the Authority and Director-General.
(u) in section 107(1), by deleting the word (cid:179)quali(cid:191)ed(cid:180) and
replacing it by the word (cid:179)approved(cid:180)(cid:30)
(v) by inserting, after Part XXI, the following new Part –
PART XXIA – BETTING OPERATIONS