# The General Betting Duty Regulations 2001, 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.

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Source: https://www.legislation.gov.uk/uksi/2001/3088/regulation/12 (the official version)
Page: https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.