{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-5",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Returns",
  "text": "(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relates.\n(2) A return must be furnished—\n(a) in a form specified in a notice published by the Commissioners and not withdrawn by a further notice, or\n(b) in such form to the like effect as the Commissioners may approve.\n(3) A return must be furnished—\n(a) at the address specified on the form, or\n(b) by such means as the Commissioners may approve.\n(4) Subject to paragraph (5) below, an on-course bookmaker is not required to furnish returns.\n(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.\n(6) An on-course bookmaker who has accepted off-course bets is not required to furnish a return for an accounting period if—\n(a) he did not accept an off-course bet in that accounting period,\n(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\n(c) since he so notified the Commissioners he has not accepted an off-course bet.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "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/5",
    "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."
}