# The General Betting Duty Regulations 1987, Regulation 12: Accounts — off-course


Every on-course bookmaker who accepts an off-course bet shall comply with regulation 7 above (accounts) as if he were an off-course bookmaker, but shall enter only details of off-course bets.

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Source: https://www.legislation.gov.uk/uksi/1987/1963/regulation/12 (the official version)
Page: https://openlegislation.uk/general-betting-duty-regulations-1987/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.