Betting and Gaming Duties Act 1981
Betting and Gaming Duties Act 1981 (1981 c. 63)
- Betting and Gaming Duties Act 1981 (1981 c. 63)
- Part I Betting Duties
- General betting duty
- 1 The duty
- 2 Bookmakers: general bets
- 3 Bookmakers: spread bets
- 4 Pool betting on horse and dog races
- 5 Net stake receipts
- 5AA Relief for losses
- 5AB Betting exchanges
- 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5B Liability to pay
- 5C Bet-brokers
- 5D Accounting period
- 5E Double taxation relief
- Pool betting duty
- 6 The duty
- 7 Duty charged on net pool betting receipts
- 7ZA Relief for losses
- 7A Calculating net pool betting receipts
- 7B Net pool betting receipts: meaning of “dutiable pool bet”
- 7C Net pool betting receipts: calculating stake money
- 7D Net pool betting receipts: when stakes etc fall due
- 7E Net pool betting receipts: expenses and profits
- 7F Net pool betting receipts: calculating winnings
- 8 Payment and recovery
- 8ZA Double taxation relief
- 8A Meaning of “bet made for community benefit" in sections 6 to 8
- 8B Meaning of “accounting period" in sections 6 to 8
- 8C Meaning of “bet" in sections 6 to 8A
- General
- 9 Prohibitions for protection of revenue.
- 9A Further prohibitions for protection of revenue: overseas bet-brokers
- 9B Offences under sections 9 and 9A: penalties
- 10 Definition of pool betting.
- 10A Definition of qualifying foreign tax
- 11 Definition of coupon betting.
- 12 Supplementary provisions.
- Part II Gaming Duties
- Gaming licence duty
- 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- ...
- 17 Bingo duty
- 18 Accounting period
- 19 Bingo receipts
- 20 Expenditure on bingo winnings
- 20A Combined bingo
- 20B Carrying losses forward
- 20C Supplementary
- Gaming machine licence duty
- 21 Gaming machine licence duty.
- 21A.— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 22 Gaming machine licence duty.
- 23 Amount of duty.
- 24 Restrictions on provision of gaming machines.
- 24A Unlicensed machines: duty chargeable.
- 25 Meaning of “gaming machine”.
- 25A Power to modify definition of “amusement machine”.
- 26 Supplementary provisions as to gaming machine licence duty.
- Remote gaming duty
- 26A Interpretation
- 26B The duty
- 26C The rate
- 26D Accounting periods
- 26E Remote gaming receipts
- 26F Remote gaming winnings
- 26G Losses
- 26H Exemptions
- 26I Liability to pay
- 26IA Double taxation relief
- 26IB Definition of qualifying foreign tax
- 26IC Regulations about claims for double taxation relief
- 26J Registration
- 26K Returns
- 26L Enforcement
- 26M Review and appeal
- General
- 26N Amounts in currencies other than sterling
- Part III General
- 27 Offences by bodies corporate.
- 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29A Evidence by certificate, etc.
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 Protection of officers.
- 32 Orders and regulations.
- 32A Application to limited liability partnerships
- 33 Interpretation.
- 34 Consequential and transitional provisions and repeals.
- 35 Short title, construction, commencement and extent.
- SCHEDULES
- SCHEDULE A1 Betting duties: double taxation relief
- Introduction
- Definitions
- Credit allowed
- Notional UK liability
- Notional foreign liability
- Clawback
- Breach of return obligations
- Reduction etc in foreign tax paid
- SCHEDULE 1 Betting duties
- Definitions
- General administration
- Notification to Commissioners as to carrying on of betting business
- Requirement of permit for carrying on pool betting business
- Books, records, accounts, et ceteralaetc.
- Powers to enter premises and obtain information
- Power of Commissioners to estimate general betting duty payable
- Disputes as to computation of pool betting duty
- Enforcement
- SCHEDULE 2 Gaming Licence Duty
- Application for and duration of licence
- Charge of duty in respect of short licence periods
- Regulations
- Inspection of premises
- Power to estimate duty
- Persons from whom duty recoverable
- Enforcement
- Co-operation with Gaming Board
- Modification of agreements
- SCHEDULE 3 Bingo Duty
- Part I Exemption from Duty
- Domestic bingo
- Small-scale bingo
- Non-profit making bingo
- Small-scale amusements provided commercially
- Machine bingo
- Power to increase limits of exemptions
- Part II Supplementary Provisions
- Definitions
- General administration
- Notification to Commissioners by, and registration of, bingo-promoters
- Announcement of prizes
- Books, records, accounts, etc.
- Powers to enter premises and obtain information
- Power to estimate duty
- Disputes as to computation of duty
- Enforcement
- SCHEDULE 4 Amusement Machine Licence duty
- Part I Exemptions from requirement of Excise Licence
- Charitable entertainments, et ceteralaetc.
- Pleasure fairs
- Seasonal licences
- Part II Supplementary provisions
- General administration
- Applications for and duration of licence
- Payment of duty by instalments
- Transfer of licence
- Amendment of licence
- Surrender of licence
- Reduction of duty in certain cases
- Requirements to be observed by licence-holder
- Power to enter premises and obtain information
- Registers of permits, et ceteralaetc.
- Enforcement
- Schedule 4A Unlicensed amusement machines
- Application
- Default notice requesting production of licence
- Failure to produce a licence: grant of default licence
- Assessment of amount equivalent to duty
- Liability to pay
- Reviews and time limits on recovery
- General interpretation
- Saving for liability
- SCHEDULE 4B Remote gaming duty: double taxation relief
- Introduction
- Reconciliation periods
- Credit allowed
- Notional UK liability
- Notional foreign liability
- Clawback
- Breach of return obligations
- Reduction etc in foreign tax paid
- SCHEDULE 5 Consequential Amendments
- SCHEDULE 6 Transitional Provisions and Savings
- SCHEDULE 7 Repeals
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