# The General Betting Duty Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations replace the General Betting Duty Regulations 1986, with modifications which reflect the abolition of the on-course rate of general betting duty by section 3 of the Finance Act 1987. The main changes are as follows: —
(a) ON-COURSE BOOKMAKERS (PART III)
(i) before dutiable off-course bets can be accepted by an on-course bookmaker, 7 clear days' notice must be given in writing of the intention to accept such bets (regulation 8);
(ii) on-course bookmakers who accept off-course bets are required to furnish duty returns and pay duty (regulation 11);
(iii) on-course bookmakers continue to be required to keep field books (Regulations 9 and 10); but the recording of stake totals after each event and the keeping of a betting duty account now applies only to bookmakers accepting dutiable off-course bets (regulations 10(2) and 12);
(iv) on-course bookmakers are no longer required to possess and produce an authority before commencing bookmaking at a track and to number bets and issue betting tickets;
(b) TRACK OCCUPIERS (PART IV)
Track occupiers are no longer required to hold and furnish track registers, require production of authorities and signature of track attendance registers.
(c) TOTALISATOR OPERATORS
Totalisator operators are no longer required to make returns and payments or keep a betting duty account.
The Regulations come into force on the 20th December 1987.

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Source: https://www.legislation.gov.uk/uksi/1987/1963/note (the official version)
Page: https://openlegislation.uk/general-betting-duty-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.