Betting and Gaming Duties Act 1981
Betting and Gaming Duties Act 1981
Betting and Gaming Duties Act 1981 (1981 c. 63)
Part I Betting Duties
General betting duty
1 The duty
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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2 Bookmakers: general bets
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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3 Bookmakers: spread bets
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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4 Pool betting on horse and dog races
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5 Net stake receipts
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5AA Relief for losses
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5AB Betting exchanges
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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[F2] S. 5A repealed (with application as mentioned in s. 6(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 6(4), 216, Sch. 43 Pt. 1(1)
5B Liability to pay
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5C Bet-brokers
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5D Accounting period
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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5E Double taxation relief
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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Pool betting duty
6 The duty
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7 Duty charged on net pool betting receipts
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7ZA Relief for losses
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7A Calculating net pool betting receipts
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7B Net pool betting receipts: meaning of “dutiable pool bet”
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7C Net pool betting receipts: calculating stake money
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7D Net pool betting receipts: when stakes etc fall due
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7E Net pool betting receipts: expenses and profits
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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7F Net pool betting receipts: calculating winnings
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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8 Payment and recovery
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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8ZA Double taxation relief
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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8A Meaning of “bet made for community benefit" in sections 6 to 8
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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8B Meaning of “accounting period" in sections 6 to 8
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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8C Meaning of “bet" in sections 6 to 8A
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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General
9 Prohibitions for protection of revenue.
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[F3] Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
9A Further prohibitions for protection of revenue: overseas bet-brokers
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[F4] Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
9B Offences under sections 9 and 9A: penalties
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[F5] Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
10 Definition of pool betting.
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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10A Definition of qualifying foreign tax
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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11 Definition of coupon betting.
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[F6] S. 11 repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 8, Sch. 40 Pt. 1(4)
12 Supplementary provisions.
[F1] Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
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Part II Gaming Duties
Gaming licence duty
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F7] S. 13 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2 (with s. 10).
14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F8] S. 14 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9] S. 15 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10] S. 16 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
...
[F11] S. 17 cross-heading omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(b)(3) (with Sch. 13 para. 21)
17 Bingo duty
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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18 Accounting period
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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19 Bingo receipts
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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20 Expenditure on bingo winnings
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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20A Combined bingo
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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20B Carrying losses forward
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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20C Supplementary
[F12] Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
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Gaming machine licence duty
21 Gaming machine licence duty.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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21A.— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F14] S. 21A repealed (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(3)(11), Sch. 26 Pt. II Note.
22 Gaming machine licence duty.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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23 Amount of duty.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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24 Restrictions on provision of gaming machines.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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24A Unlicensed machines: duty chargeable.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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25 Meaning of “gaming machine”.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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25A Power to modify definition of “amusement machine”.
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[F15] S. 25A repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(5), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
26 Supplementary provisions as to gaming machine licence duty.
[F13] Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
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Remote gaming duty
26A Interpretation
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26B The duty
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26C The rate
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26D Accounting periods
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26E Remote gaming receipts
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26F Remote gaming winnings
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26G Losses
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26H Exemptions
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26I Liability to pay
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26IA Double taxation relief
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26IB Definition of qualifying foreign tax
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26IC Regulations about claims for double taxation relief
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26J Registration
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26K Returns
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26L Enforcement
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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26M Review and appeal
[F16] Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
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General
[F17] Cross-heading preceding s. 26N inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 3; S.I. 2007/2172, art. 2
26N Amounts in currencies other than sterling
[F18] S. 26A inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 11(2) (with s. 11(3))
[F19] S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2
(1) Any reference in this Part of this Act to a amount in sterling, in the context of—
(a) the cost of playing a game, or
(b) the amount of the prize for a game,
includes a reference to the equivalent amount in another currency.
(2) The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III General
27 Offences by bodies corporate.
—Where an offence under ... paragraph 16 of Schedule 3 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—
[F21] Words in s. 27 substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(2) (with Sch. 24 paras. 59-62)
[F22] Words in s. 27 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 5 (with Sch. 29)
(a) that the offence was committed without his consent or connivance, and
(b) that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.
28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F23] S. 28 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F24] S. 29 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
29A Evidence by certificate, etc.
[F25] S. 29A inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 7
(1) A certificate of the Commissioners—
(a) that any notice required by or under this Act to be given to them had or had not been given at any date, or
(b) that any permit, licence or authority required by or under this Act had or had not been issued at any date, or
(c) that any return required by or under this Act had not been made at any date, or
(d) that any duty shown as due in any return made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 had not been paid at any date,
[F26] Words in s. 29A(1)(d) substituted (1.1.1995) by 1994 c. 9, s. 18(5) (with s. 19(3)), S.I. 1994/2679, art. 3.
shall be sufficient evidence of that fact until the contrary is proved.
(2) A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
(3) Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.
30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F27] S. 30 repealed by Insolvency Act 1985 (c. 65, SIF 66), s. 235, Sch. 10 Pt. IV and Bankruptcy (Scotland) Act 1985 (c. 66, SIF 66), s. 78, Sch. 8
31 Protection of officers.
[F28] S. 31 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Orders and regulations.
(1) Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument.
(2) . . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons.
[F29] S. 32(3) and words in s.32(2) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
(3) But in the case of an order under section 26H(4) which has the effect of adding to the class of activities in respect of which remote gaming duty is chargeable—
(a) subsection (2) above shall not apply, and
(b) the order may not be made unless a draft has been laid before and approved by resolution of the House of Commons.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32A Application to limited liability partnerships
[F31] S. 32A inserted (N.I.) (13.9.2004) by Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. 2004/307), reg. 9, Sch. 4 para. 8
(1) This Act applies to limited liability partnerships as it applies to companies.
(2) In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.
33 Interpretation.
(1) In this Act—
“the Commissioners” means the Commissioners of Customs and Excise;
“foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));
[F32] Words in s. 33(1) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(a)
“gaming” means playing a game of chance for a prize ... ;
[F33] S. 33(1): definition of "gaming" substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 10, 23; S.I. 2007/2532, art. 2
[F34] Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)
“the prescribed sum” in relation to the penalty provided for an offence, means—
(a) if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and
[M1] 1980 c. 43(82).
(b) if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section) and
[F35] Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.
[F36] S. 33(1)(c) and the word “and” preceding it inserted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 7
(c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984.
[M2] S.I. 1984/703 (N.I. 3).
(1A) In the definition of “gaming” in subsection (1)—
(a) “game of chance” has the meaning given by section 6(2) of the Gambling Act 2005,
(b) “playing a game of chance” is to be read in accordance with section 6(3) of that Act, and
(c) “prize” does not include the opportunity to play the game again.
(1B) A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).
(2) For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or remote gaming duty does not make lawful anything which is unlawful apart from this Act.
[F39] Words in s. 33(2) substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(4) (with Sch. 24 paras. 59-62)
34 Consequential and transitional provisions and repeals.
(1) Schedule 5 (consequential amendments) and Schedule 6 (transitional and saving provisions) to this Act shall have effect, but without prejudice to the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).
[M3] 1978 c. 30(115:1).
(2) The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule
35 Short title, construction, commencement and extent.
(1) This Act may be cited as the Betting and Gaming Duties Act 1981.
(2) This Act shall be construed as one with the Customs and Excise Management Act 1979.
[M4] 1979 c. 2(40:1).
(3) The following provisions of this Act do not extend to Northern Ireland—
(a) . . .
(b) sections 29 and 30;
(c) . . .
(d) paragraph 15 of Schedule 4;
. . .
[F42] Words after s. 35(3)(d) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F43] S. 35(4) repealed by Finance Act 1986 (c. 41, SIF 12:2), ss. 6, 114(6), Sch. 4 para. 10(2), Sch. 23 Pt. III, notes (a), (b)
SCHEDULES
SCHEDULE A1 Betting duties: double taxation relief
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
Introduction
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Definitions
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credit allowed
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional UK liability
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional foreign liability
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Clawback
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Breach of return obligations
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction etc in foreign tax paid
[F44] Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 1 Betting duties
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
Definitions
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General administration
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notification to Commissioners as to carrying on of betting business
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirement of permit for carrying on pool betting business
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Books, records, accounts, et ceteralaetc.
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Powers to enter premises and obtain information
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power of Commissioners to estimate general betting duty payable
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disputes as to computation of pool betting duty
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
[F45] Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2 Gaming Licence Duty
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
Application for and duration of licence
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charge of duty in respect of short licence periods
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inspection of premises
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to estimate duty
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons from whom duty recoverable
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Co-operation with Gaming Board
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Modification of agreements
[F46] Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3 Bingo Duty
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
Part I Exemption from Duty
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
Domestic bingo
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Small-scale bingo
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-profit making bingo
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
2B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Small-scale amusements provided commercially
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Machine bingo
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to increase limits of exemptions
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Supplementary Provisions
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
Definitions
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General administration
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notification to Commissioners by, and registration of, bingo-promoters
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Announcement of prizes
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Books, records, accounts, etc.
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Powers to enter premises and obtain information
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to estimate duty
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disputes as to computation of duty
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
[F47] Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4 Amusement Machine Licence duty
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
Part I Exemptions from requirement of Excise Licence
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
Charitable entertainments, et ceteralaetc.
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pleasure fairs
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Seasonal licences
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Supplementary provisions
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
General administration
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applications for and duration of licence
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment of duty by instalments
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer of licence
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of licence
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Surrender of licence
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction of duty in certain cases
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirements to be observed by licence-holder
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to enter premises and obtain information
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Registers of permits, et ceteralaetc.
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
[F48] Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 4A Unlicensed amusement machines
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
Application
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Default notice requesting production of licence
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Failure to produce a licence: grant of default licence
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assessment of amount equivalent to duty
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Liability to pay
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reviews and time limits on recovery
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General interpretation
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Saving for liability
[F49] Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4B Remote gaming duty: double taxation relief
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
Introduction
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reconciliation periods
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credit allowed
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional UK liability
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional foreign liability
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Clawback
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Breach of return obligations
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction etc in foreign tax paid
[F50] Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5 Consequential Amendments
[X1] The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
1 In the definition of “pool betting” in section 55(1) of the Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ”.
[M5] 1963 c. 2.
2 In paragraph 20(1)(e) of Schedule 2 to the Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “ or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981 ” ; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act.
[M6] 1968 c. 65.
3 In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “ Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners ”.
4 In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “ section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises ”.
5 In the Customs and Excise Management Act 1979—
[M7] 1979 c. 2.
(a) in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ” ; and
(b) in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “ means the provisions ” ; and at the end there shall be inserted the words “ or the Betting and Gaming Duties Act 1981 ”.
SCHEDULE 6 Transitional Provisions and Savings
1 Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.
2 Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act.
[M8] 1972 c. 25.
3 Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.
4 Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.
5 For the purposes of section 9B of this Act a conviction for an offence under section 5 of the Finance Act 1952, section 2 of the Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act.
[F51] Words in Sch. 6 para. 5 substituted (24.7.2002 with application as mentioned in s. 14(6) of the amending Act) by Finance Act 2002 (c. 23), s. 14(4)
[M9] 1952 c. 33.
[M10] 1963 c. 3.
6 Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section.
[M11] 1969 c. 32.
7 Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including—
(a) in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and
(b) in the case of enactments repealed by this Act, the corresponding provisions of this Act.
8 Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act.
9 Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.
SCHEDULE 7 Repeals
[X2] The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
| Chapter | Short title | Extent of Repeal |
|---|---|---|
| 1972 c. 25. | The Betting and Gaming Duties Act 1972. | The whole Act. |
| 1972 c. 41. | The Finance Act 1972. | Section 58. |
| 1972 c. 69. | The Horserace Totalisor and Betting Levy Boards Act 1972. | Section 1(6). |
| 1974 c. 30. | The Finance Act 1974. | Section 2(2), as respects England, Wales and Scotland. |
| 1975 c. 45. | The Finance (No. 2) Act 1975. | Sections 3 and 4. |
| 1976 c. 32. | The Lotteries and Amusements Act 1976. | In Schedule 4, paragraph 8. |
| 1979 c. 2. | The Customs and Excise Management Act 1979. | In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972. |
| 1980 c. 48. | The Finance Act 1980. | Sections 6 and 7(1). |
| Schedule 5 and Part I of Schedule 6. | ||
| 1981 c. 35. | The Finance Act 1981. | In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”. |
| Schedule 5. |
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