{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“accounting period”, subject to regulations 7 to 11 below, has the meaning given in section 5D(1)(a) of the Act;\n“the Act” means the Betting and Gaming Duties Act 1981;\n“bookmaker” includes—\n(a) a person who is a bet-broker (as defined in section 5C(1) of the Act), and\n(b) a person who is liable to pay duty by virtue of section 5B(4) of the Act,\nand “bookmaking” includes the betting related activities of those persons;\n“duty” means general betting duty charged in accordance with sections 2 to 5D of the Act;\n“off-course bet” means a bet that is not an on-course bet;\n“on-course bookmaker” means a person who intends to carry on or is carrying on bookmaking at a meeting,\nand in references to “bets of any class”, on-course bets are not included.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2003/2631",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2003"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2003/2631",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2003"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2003/2631",
      "affecting_title": "The General Betting Duty (Amendment) Regulations 2003"
    },
    {
      "type": "am",
      "affecting": "uksi/2010/1783",
      "affecting_title": "The Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3088/regulation/3",
    "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."
}