PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 4General
Administration
165Accounting period
1
For the purposes of this Part—
a
a period of 3 consecutive months is an accounting period, but
b
the Commissioners may by regulations provide for some other period specified in, or determined in accordance with, the regulations to be an accounting period.
2
The first day of an accounting period is such day as the Commissioners may direct.
3
The Commissioners may agree with a person to make either or both of the following changes for the purposes of that person’s liability to general betting duty, pool betting duty or remote gaming duty—
a
to treat specified periods (whether longer or shorter than 3 months) as accounting periods;
b
to begin accounting periods on days other than those applying by virtue of subsection (2).
4
The Commissioners may by direction make transitional arrangements for periods (whether of 3 months or otherwise) to be treated as accounting periods where—
a
a person becomes or ceases to be registered, or
b
an agreement under subsection (3) begins or ends.
5
A direction under this section—
a
may apply generally or only to a particular case or class of case, and
b
must be published unless it applies only to a particular case.