{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-10",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-10.json",
  "legislation": "uksi/2001/3088",
  "legislation_title": "The General Betting Duty Regulations 2001",
  "legislation_url": "https://openlegislation.uk/general-betting-duty-regulations-2001",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Non-standard accounting periods",
  "text": "(1) Subject to the provisions of this regulation, a bookmaker may give the Commissioners written notice that consecutive periods each comprising three consecutive months will be his accounting periods in respect of qualifying bets.\n(2) The notice required by paragraph (1) above must be given to the Commissioners at least twenty-eight days before the day on which the first three-month accounting period begins and must specify the first calendar month of that accounting period.\n(3) A bookmaker must not give notice under paragraph (1) above if—\n(a) he has in the twelve months immediately preceding the date of his notice been convicted of an offence under paragraph 13(3) of Schedule 1 to the Act, or\n(b) he has failed to furnish any return that he was, in accordance with regulation 5 above or regulation 6 of the General Betting Duty Regulations 1987, required to furnish in the twelve months immediately preceding the date of his notice, or\n(c) (subject to regulation 11(3) below) any duty due from him in accordance with regulation 6 above or regulation 6 of the General Betting Duty Regulations 1987 is outstanding at the date of his notice.\n(4) Any notice that does not comply with the requirements of this regulation or that is given in contravention of paragraph (3) above is ineffective.\n(5) In this regulation “qualifying bets” are—\n(a) financial spread bets, and\n(b) bets of any class made with a qualifying bookmaker.\n(6) A bookmaker is a qualifying bookmaker if in the twelve months immediately preceding the date of his notice the aggregate of the amounts that were due to him in respect of bets of any class did not exceed £600,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2010/1783",
      "affecting_title": "The Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010"
    },
    {
      "type": "am",
      "affecting": "uksi/2004/768",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2004"
    },
    {
      "type": "am & rev in pt",
      "affecting": "uksi/2003/2631",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3088/regulation/10",
    "retrieved_at": "2026-10-29T07:28:58.271442+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."
}