Part I Betting Duties

F2 General betting duty

Annotations:
Amendments (Textual)
F2

Cross-heading and ss. 1-5D substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for ss. 1-5 by 2001 c. 9, s. 6, Sch. 1; S.I. 2001/3089, art. 2

F15D 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.