Regulation 12 Protection of the revenue
(1)
The Commissioners may require a bookmaker to provide security (by means of deposit or otherwise) for the payment of any duty that is or may become due from him.
(2)
Where—
(a)
a person provides facilities for bookmaking at the place where any event is to be held, and
(b)
it comes to his attention that a bookmaker at that place is not complying with regulation 4, 5 or 6 above,
he must notify the Commissioners of the circumstances without delay.