General Betting Duty Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/3088 |
| Year | 2001 |
2001 No. 3088
CUSTOMS AND EXCISE
The General Betting Duty Regulations 2001
Made 11th September 2001
Laid before the House of Commons 13th September 2001
Coming into force 6th October 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 5D and 12(2) of, and paragraph 2 of Schedule 1 to, the Betting and Gaming Duties Act 19811and of all other powers enabling them in that behalf, hereby make the following regulations:
Citation and commencement
1. These Regulations may be cited as the General Betting Duty Regulations 2001 and come into force on 6th October 2001.
Revocation and amendment
2.—(1) The General Betting Duty Regulations 19872and the General Betting Duty (Amendment) Regulations 20003are revoked.
(2) Regulation 2 of the Betting and Gaming Duties (Payment) Regulations 19954is omitted.
Interpretation
3. 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.
Accepting bets
4.—(1) A bookmaker must not accept a bet unless he immediately makes a record of that bet in such form as, in accordance with paragraph 6 of Schedule 1 to the Act, the Commissioners have directed.
(2) In the case of a bet placed by a person who is present, a bookmaker must immediately issue to that person a voucher bearing a record number.
(3) Where paragraph (2) above applies, the record number must be the same as the number used to identify the bet in the record referred to in paragraph (1) above.
(4) Subject to paragraph (5) below, an on-course bookmaker is not required to comply with paragraphs (1) and (2) above.
(5) An on-course bookmaker who accepts an off-course bet must in relation to that bet—
(a)
(a) comply with paragraphs (1) and (2) above, and
(b)
(b) except where paragraph (6) below applies, within 7 days of accepting it notify the Commissioners that he has accepted it.
(6) An on-course bookmaker who has—
(a)
(a) notified the Commissioners that he intends to accept off-course bets, and
(b)
(b) has not subsequently notified the Commissioners that he does not intend to accept off-course bets,
is not required to comply with paragraph (5)(b) above.
Returns
5.—(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)
(a) in a form specified in a notice published by the Commissioners and not withdrawn by a further notice, or
(b)
(b) in such form to the like effect as the Commissioners may approve.
(3) A return must be furnished—
(a)
(a) at the address specified on the form, or
(b)
(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)
(a) he did not accept an off-course bet in that accounting period,
(b)
(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)
(c) since he so notified the Commissioners he has not accepted an off-course bet.
Payment
6.—(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.
(2) Payment must be made—
(a)
(a) in such manner as is specified in a notice published by the Commissioners and not withdrawn by a further notice, or
(b)
(b) in such manner as the Commissioners may approve.
(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.
Non-standard accounting periods
7.—(1) Subject to this regulation and regulations 8 to 11 below, the period beginning with the day these Regulations come into force and ending at the end of November 2001 is an accounting period.
(2) Where a bookmaker gives an effective notice in accordance with regulation 9 or 10 below that the first month of his three-month accounting periods will be October 2001, the period beginning with the day these Regulations come into force and ending at the end of December 2001 is his first three-month accounting period.
(3) A bookmaker cannot give an effective notice in accordance with regulation 9 or 10 below that the first month of his three-month accounting periods will be November 2001.
8.—(1) Subject to the provisions of this regulation, a bookmaker may give the Commissioners written notice that the twelve consecutive periods set out in his notice will be his accounting periods.
(2) The notice required by paragraph (1) above must—
(a)
(a) be given to the Commissioners at least twenty-eight days before the day on which the first accounting period set out in the notice begins,
(b)
(b) specify the day on which each accounting period begins, and
(c)
(c) specify the day on which the twelfth accounting period ends,
and the day on which the twelfth accounting period ends must be no later than fifty-three weeks after the day on which the first accounting period begins.
(3) Each accounting period must be a period of not less than 27 consecutive days and not more than 35 consecutive days.
(4) Where the Commissioners receive a bookmaker’s notice complying with this regulation—
(a)
(a) his accounting period immediately preceding the first accounting period set out in his notice will end when that first accounting period begins,
(b)
(b) the twelve consecutive periods set out in his notice will be his accounting periods, and
(c)
(c) his accounting period immediately following the twelfth accounting period set out in his notice will begin when that twelfth accounting...
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