{
  "url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-6",
  "json_url": "https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Payment",
  "text": "(1) Not later than the fifteenth day following the end of an accounting period a bookmaker must pay to the Commissioners the duty due from him in respect of that accounting period.\n(2) Payment must be made—\n(a) in such manner as is specified in a notice published by the Commissioners and not withdrawn by a further notice, or\n(b) in such manner as the Commissioners may approve.\n(3) Where the manner of payment involves the collection of the duty due to the Commissioners by means of a direct debit, the bookmaker must ensure that he has sufficient funds in his account to satisfy the payment.",
  "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/6",
    "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."
}