Part I Betting Duties
F3F1Pool betting duty
Ss. 6-8C and preceding cross-heading substituted for ss. 6-8 (24.7.2002 for specified purposes and otherwise retrospective to 31.3.2002 with effect as mentioned in s. 12(3) of the amending Act) by Finance Act 2002 (c. 23), s. 12, Sch. 4 Pt. 1 para. 2
8BF2 Meaning of “accounting period" in sections 6 to 8
1
For the purposes of sections 6 to 8—
a
each period that ends with the last Saturday in a calendar month, and begins with the Sunday immediately following the previous such Saturday, is an accounting period, but
b
the Commissioners may by regulations make provision for some other specified period to be an accounting period.
2
Regulations made under subsection (1)(b) may—
a
make provision that 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.
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