UK Statutory Instrument 2001 United Kingdom

The General Betting Duty Regulations 2001

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At a glance

What's here

5 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Accepting bets

  • Make an immediate record of every bet and issue a voucher to in-person bettors
s.005

Returns

  • Furnish betting duty returns to HMRC by the 15th day after each accounting period
s.006

Payment

  • Pay betting duty to HMRC by the 15th of the month
s.009

(1) Subject to the provisions of this regulation, a bookmaker...

  • Notify HMRC of your election for three-month accounting periods
s.010

(1) Subject to the provisions of this regulation, a bookmaker...

  • Use 3-month accounting periods for betting duty if eligible
Browse 7 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Revocation and amendment

s.003

Interpretation

s.007

Non-standard accounting periods

s.008

(1) Subject to the provisions of this regulation, a bookmaker...

s.011

(1) Where a bookmaker’s accounting periods are specified under regulation...

s.012

Protection of the revenue

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