{
  "url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/2631",
  "legislation_title": "The General Betting Duty (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 1st November 2003.\nPurpose of the Regulations\nThese Regulations amend the General Betting Duty Regulations 2001 (S.I. 2001/3088).\nIn addition to minor and drafting amendments they make the following changes of substance:\n1. Regulation 3 redefines an on-course bookmaker so that this term now only applies to those who are carrying on or intend to carry on bookmaking at a horse or dog race meeting; and\n2. Regulation 3 also withdraws the entitlement to three-month accounting periods that was previously provided for—\n(a) bookmakers who have produced negative net stake receipts in any two of the previous twelve months under regulation 9 of the 2001 Regulations, and\n(b) financial spread bets under regulation 10 of the 2001 Regulations.\nRegulation 4 of these Regulations makes provision for the entitlement to three-month accounting periods, under the circumstances described at (a) and (b) above, to be withdrawn on 31 December 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2631/note",
    "retrieved_at": "2026-10-29T05:49:42.031368+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."
}