# The Bingo Duty Regulations 2003, Regulation 5: Non-standard accounting periods


(1) Subject to the provisions of this regulation, a bingo-promoter may give the Commissioners written notice that the twelve consecutive periods set out in his notice will be his accounting periods.
(2) The notice required by paragraph (1) above must—
(a) be given to the Commissioners at least twenty-eight days before the day on which the first accounting period set out in the notice begins,
(b) specify the day on which each accounting period begins, and
(c) specify the day on which the twelfth accounting period ends,
and the day on which the twelfth accounting period ends must be no later than fifty-three weeks after the day on which the first accounting period begins.
(3) Each accounting period must be a period of not less than 27 consecutive days and not more than 35 consecutive days.
(4) Where the Commissioners receive a bingo-promoter’s notice complying with this regulation—
(a) his accounting period immediately preceding the first accounting period set out in his notice will end when that first accounting period begins,
(b) the twelve consecutive periods set out in his notice will be his accounting periods, and
(c) his accounting period immediately following the twelfth accounting period set out in his notice will begin when that twelfth accounting period ends.
(5) Unless in compliance with this regulation the Commissioners have received a notice that a bingo-promoter’s accounting periods will be the further twelve consecutive accounting periods beginning when the twelfth accounting period mentioned in paragraph (4)(c) above ends, the accounting period immediately following that twelfth accounting period ends at the end of the last Sunday of the month in which it began.
(6) Before 1 January 2004, the Commissioners may treat a notice under paragraph (1) above as complying with paragraph (2)(a) or (3) above if—
(a) it is given to them at least twenty-one days before the day on which the first accounting period set out in it begins,
(b) only the first accounting period is a period of less than 27 days or more than 35 days, and
(c) the first accounting period is a period of not more than 50 consecutive days.

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Source: https://www.legislation.gov.uk/uksi/2003/2503/regulation/5 (the official version)
Page: https://openlegislation.uk/bingo-duty-regulations-2003/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.