{
  "url": "https://openlegislation.uk/bingo-duty-regulations-1988/note",
  "json_url": "https://openlegislation.uk/bingo-duty-regulations-1988/note.json",
  "legislation": "uksi/1988/333",
  "legislation_title": "The Bingo Duty Regulations 1988",
  "legislation_url": "https://openlegislation.uk/bingo-duty-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe collection of bingo duty is to be centralised at a national bingo duty control centre at Manchester. These Regulations which replace the Bingo Duty Regulations 1969 introduce new arrangements for the payment of duty, at the same time simplifying some of the accounting requirements. The main changes are:\n(a) all payments of bingo duty for periods after 28 March 1988 are to be made to the bingo duty control centre;\n(b) the time allowed for rendering returns and paying of duty is extended from 10 to 15 days;\n(c) the time allowed for completing the bingo duty account, card stock record and record of stakes and prizes, is extended from the present 24 hours after the end of a week to 48 hours.\nThe Regulations come into force on 28th March 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/333/note",
    "retrieved_at": "2026-10-29T16:11:02.415147+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}