UK Statutory Instrument SI 2001/3088 United Kingdom

The General Betting Duty Regulations 2001

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader3 Any Person2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Accepting bets Regulated
  • Make an immediate record of every bet and issue a voucher to in-person bettorsTrader
s.005 Returns Regulated
  • Furnish betting duty returns to HMRC by the 15th day after each accounting periodTrader
s.006 Payment Regulated
  • Pay betting duty to HMRC by the 15th of the monthAny Person
s.009 (1) Subject to the provisions of this regulation, a bookmaker... Regulated
  • Notify HMRC of your election for three-month accounting periodsTrader
s.010 (1) Subject to the provisions of this regulation, a bookmaker... Regulated
  • Use 3-month accounting periods for betting duty if eligibleAny Person
7 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.