{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-11",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Non-standard accounting periods",
  "text": "(1) Where a bookmaker’s accounting periods are specified under regulation 9 or 10 above and he—\n(a) is convicted of an offence under paragraph 13(3) of Schedule 1 to the Act,\n(b) fails to furnish a return by the due date in accordance with regulation 5 above, or\n(c) fails to pay duty due from him in accordance with regulation 6 above, each calendar month following the accounting period in which he was convicted or in respect of which that failure occurred is an accounting period.\n(2) If—\n(a) a bookmaker’s accounting periods are specified under regulation 10 above, and\n(b) in the twelve months immediately preceding the end of any three-month accounting period the aggregate of the amounts that were due to that bookmaker in respect of bets of any class exceeded £750,000,\nhis accounting periods in respect of bets other than financial spread bets cease to be those specified under regulation 10 above; and each calendar month following the end of that three-month accounting period is an accounting period.\n(3) For the purposes of—\n(a) regulations 9(3)(c) and 10(3)(c) above, and\n(b) paragraph (1)(c) of this regulation,\nif the Commissioners have agreed to accept late payment of any duty that duty is not to be treated as outstanding from a bookmaker unless he fails to pay it by the time for payment agreed with the Commissioners.",
  "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": "rev in pt",
      "affecting": "uksi/2003/2631",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2003"
    },
    {
      "type": "am",
      "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/11",
    "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."
}