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Contents

Legislation

Betting and Gaming Duties Act 1981

Crossheading Pool betting duty

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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

Pool betting duty
Relief for losses

Section 7ZA | Relief for losses

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)