Regulation 4 Transitional provisions for non-standard accounting periods
This regulation applies to a bookmaker who, before these Regulations came into force—
gave notice in accordance with regulation 9 of the Principal Regulations, or
gave notice in accordance with regulation 10 of the Principal Regulations and was not, at the time that he gave that notice, a qualifying bookmaker (as defined in paragraph (6) of that regulation),
that his accounting periods would be periods of three consecutive months.
The amendments made by these Regulations do not affect accounting periods that end on or before 31 December 2003.
An accounting period that is due to end on 31 January 2004 or 29 February 2004 ends on 31 December 2003.
A notice given in accordance with regulation 9 or 10 of the Principal Regulations has no effect after 31 December 2003.