{
  "url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/768",
  "legislation_title": "The General Betting Duty (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/general-betting-duty-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on the 1st April 2004, amend the General Betting Duty Regulations 2001 (S.I. 2001/3088) by amending the thresholds (of the aggregate of the amounts that were due to a bookmaker, in respect of bets made with him in a 12 month period) for determining when a bookmaker may have accounting periods of a three-month duration.\nThe threshold below which a bookmaker may qualify for three-month accounting periods has been extended from £600,000 to £660,000. The threshold above which a bookmaker, accounting for duty on a three-monthly basis, must return to monthly accounting periods has been extended from £750,000 to £825,000.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/768/note",
    "retrieved_at": "2026-10-29T05:29:25.596859+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."
}