Part I Betting Duties
General betting duty
F15DF2 Accounting period
1
For the purposes of sections 2 to 5C—
a
each calendar month is an accounting period, but
b
the Commissioners may provide in regulations under paragraph 2 of Schedule 1 to this Act for some other specified period to be an accounting period.
2
Regulations made by virtue of subsection (1)(b) may—
a
make provision which applies generally or only in relation to a specified person or class of person;
b
make different provision for different purposes;
c
make transitional provision.