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Legislation
Finance Act 2014

CHAPTER 2 Pool betting duty

  • Section 143 Chapter 2 pool bets
  • Section 144 Pool betting duty charge on Chapter 2 pool bets
  • Section 145 Profits on pooled stake Chapter 2 pool bets
  • Section 146 Profits on ordinary Chapter 2 pool bets
  • Section 147 Profits on retained winnings on Chapter 2 pool bets
  • Section 148 Chapter 2: stake money
  • Section 149 Chapter 2: winnings
  • Section 150 Payments treated as bets
  • Section 151 Payment and recovery
  • Section 152 Notification of reliance on community benefit exemption
  • Section 153 Bets made for community benefit
  1. Chapter 2 · Pool betting duty
  2. Notification of reliance on community benefit exemption

Section 152 | Notification of reliance on community benefit exemption

From legislation.gov.uk

(1)Where a bookmaker relies for the purposes of pool betting duty on the fact that a bet is not a Chapter 2 pool bet by virtue of being made for community benefit, the bookmaker must inform the Commissioners of that fact.

(2)The Commissioners may by notice published by them—

(a)specify the manner in which, and the time at which, the Commissioners are to be informed as mentioned in subsection (1), and

(b)direct that subsection (1) is not to apply in a specified case or class of cases.

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