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Contents

Legislation

Betting and Gaming Duties Act 1981

Crossheading General betting duty

Find in this level

Section 1 The duty
Section 2 Bookmakers: general bets
Section 3 Bookmakers: spread bets
Section 4 Pool betting on horse and dog races
Section 5 Net stake receipts
Section 5AA Relief for losses
Section 5AB Betting exchanges
Section 5A Betting Duties
Section 5B Liability to pay
Section 5C Bet-brokers
Section 5D Accounting period
Section 5E Double taxation relief

General betting duty
Net stake receipts

Section 5 | Net stake receipts

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

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)