Regulation 7 Accounts — off-course

Save as the Commissioners otherwise allow, every off-course bookmaker shall keep a betting duty account in the form numbered 2 in the Schedule to these Regulations.

Every off-course bookmaker shall, by noon on the first working day following the day on which the bets were made, indelibly complete the daily account contained in the betting duty account.

Every off-course bookmaker shall, at the time payment is due under regulation 6 above, indelibly complete the summary account contained in the betting duty account.

Every off-course bookmaker shall upon demand produce his betting duty account to an officer; and that betting duty account, whether in the hands of the bookmaker or another person, shall be and remain the property of the Commissioners.

No-one shall make any alteration or addition to a betting duty account except in accordance with this regulation or except as directed by an officer.