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Legislation
Betting and Gaming Duties Act 1981

Crossheading Pool betting duty

  • Section 6 The duty
  • Section 7 Duty charged on net pool betting receipts
  • Section 7ZA Relief for losses
  • Section 7A Calculating net pool betting receipts
  • Section 7B Net pool betting receipts: meaning of “dutiable pool bet”
  • Section 7C Net pool betting receipts: calculating stake money
  • Section 7D Net pool betting receipts: when stakes etc fall due
  • Section 7E Net pool betting receipts: expenses and profits
  • Section 7F Net pool betting receipts: calculating winnings
  • Section 8 Payment and recovery
  • Section 8ZA Double taxation relief
  • Section 8A Meaning of “bet made for community benefit" in sections 6 to 8
  • Section 8B Meaning of “accounting period" in sections 6 to 8
  • Section 8C Meaning of “bet" in sections 6 to 8A
  1. Part I Betting Duties
  2. Crossheading Pool betting duty

Crossheading Pool betting duty

From legislation.gov.uk

Contents

  1. Section 6 The duty
  2. Section 7 Duty charged on net pool betting receipts
  3. Section 7ZA Relief for losses
  4. Section 7A Calculating net pool betting receipts
  5. Section 7B Net pool betting receipts: meaning of “dutiable pool bet”
  6. Section 7C Net pool betting receipts: calculating stake money
  7. Section 7D Net pool betting receipts: when stakes etc fall due
  8. Section 7E Net pool betting receipts: expenses and profits
  9. Section 7F Net pool betting receipts: calculating winnings
  10. Section 8 Payment and recovery
  11. Section 8ZA Double taxation relief
  12. Section 8A Meaning of “bet made for community benefit" in sections 6 to 8
  13. Section 8B Meaning of “accounting period" in sections 6 to 8
  14. Section 8C Meaning of “bet" in sections 6 to 8A
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