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Regulation 5 Returns

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For the purpose of accounting for duty every bookmaker must furnish the Commissioners with a return by the fifteenth day following the end of the accounting period to which it relates.

(2)

A return must be furnished—

(a)

in a form specified in a notice published by the Commissioners and not withdrawn by a further notice, or

(b)

in such form to the like effect as the Commissioners may approve.

(3)

A return must be furnished—

(a)

at the address specified on the form, or

(b)

by such means as the Commissioners may approve.

(4)

Subject to paragraph (5) below, an on-course bookmaker is not required to furnish returns.

(5)

An on-course bookmaker who accepts an off-course bet in an accounting period must furnish a return for that accounting period and, subject to paragraph (6) below, for every subsequent accounting period.

(6)

An on-course bookmaker who has accepted off-course bets is not required to furnish a return for an accounting period if—

(a)

he did not accept an off-course bet in that accounting period,

(b)

when furnishing his return in relation to an earlier accounting period he notified the Commissioners that he does not intend to accept off-course bets, and

(c)

since he so notified the Commissioners he has not accepted an off-course bet.