Crossheading Pool betting duty
From legislation.gov.uk
Contents
- 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