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.