{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-1987/regulation-6.json",
  "legislation": "uksi/1987/1963",
  "legislation_title": "The General Betting Duty Regulations 1987",
  "legislation_url": "https://openlegislation.uk/general-betting-duty-regulations-1987",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Returns and payments",
  "text": "(1) Every off-course bookmaker shall complete and sign a return and shall furnish such return to the Collector.\n(2) A return under this regulation shall be made monthly in the form numbered 1 in the Schedule to these Regulations and such return shall be furnished not later than the 15th day following the end of the month to which it relates.\n(3) At the time of making the return required by this regulation the off-course bookmaker shall pay to the Collector the amount of duty due.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1963/regulation/6",
    "retrieved_at": "2026-10-29T16:17:59.512498+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."
}