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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st August 2000, revoke regulations 9 and 10 of the General Betting Duty Regulations 1987 (S.I. 1987/1963) (“the GBDR”).

At present, regulations 9 and 10 of the GBDR impose requirements upon on-course bookmakers to keep and preserve certain records, namely field books. In future, directions made by the Commissioners of Customs and Excise will regulate the keeping and preservation of field books.