# The General Betting Duty Regulations 2001, Regulation 3: Interpretation


In these Regulations—
“accounting period”, subject to regulations 7 to 11 below, has the meaning given in section 5D(1)(a) of the Act;
“the Act” means the Betting and Gaming Duties Act 1981;
“bookmaker” includes—
(a) a person who is a bet-broker (as defined in section 5C(1) of the Act), and
(b) a person who is liable to pay duty by virtue of section 5B(4) of the Act,
and “bookmaking” includes the betting related activities of those persons;
“duty” means general betting duty charged in accordance with sections 2 to 5D of the Act;
“off-course bet” means a bet that is not an on-course bet;
“on-course bookmaker” means a person who intends to carry on or is carrying on bookmaking at a meeting,
and in references to “bets of any class”, on-course bets are not included.

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Source: https://www.legislation.gov.uk/uksi/2001/3088/regulation/3 (the official version)
Page: https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.