{
  "url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-1987/note",
  "json_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-1987/note.json",
  "legislation": "uksi/1987/312",
  "legislation_title": "The General Betting Duty (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe administration of general betting duty has been centralised by stages at a national Betting Duty Control Centre (BDCC) at Manchester. These regulations enable this programme to be completed by simplifying the accounting procedures for off-course bookmakers.\nThe Regulations come into force from 29th March 1987 when the current system of weekly returns and payments is replaced by a monthly payment system. From that date Regulation 13(2)(a) of the General Betting Duty Regulations 1986 is revoked.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/312/note",
    "retrieved_at": "2026-10-29T16:31:46.930412+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."
}