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Betting and Gaming Duties Act 1981

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Betting and Gaming Duties Act 1981 is up to date with all changes known to be in force on or before 28 April 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Part I Betting DutiesPrevious MatchNext Match

    1. General betting dutyPrevious MatchNext Match

      1. 1. The dutyPrevious MatchNext Match

      2. 2. Bookmakers: general betsPrevious MatchNext Match

      3. 3. Bookmakers: spread betsPrevious MatchNext Match

      4. 4.Pool betting on horse and dog racesPrevious MatchNext Match

      5. 5. Net stake receiptsPrevious MatchNext Match

      6. 5AA.Relief for lossesPrevious MatchNext Match

      7. 5AB.Betting exchangesPrevious MatchNext Match

      8. 5A. Betting DutiesPrevious MatchNext Match

      9. 5B. Liability to payPrevious MatchNext Match

      10. 5C. Bet-brokersPrevious MatchNext Match

      11. 5D. Accounting periodPrevious MatchNext Match

      12. 5E.Double taxation reliefPrevious MatchNext Match

    2. Pool betting dutyPrevious MatchNext Match

      1. 6. The dutyPrevious MatchNext Match

      2. 7. Duty charged on net pool betting receiptsPrevious MatchNext Match

      3. 7ZA.Relief for lossesPrevious MatchNext Match

      4. 7A. Calculating net pool betting receiptsPrevious MatchNext Match

      5. 7B. Net pool betting receipts: meaning of “dutiable pool bet”Previous MatchNext Match

      6. 7C. Net pool betting receipts: calculating stake moneyPrevious MatchNext Match

      7. 7D. Net pool betting receipts: when stakes etc fall duePrevious MatchNext Match

      8. 7E. Net pool betting receipts: expenses and profitsPrevious MatchNext Match

      9. 7F. Net pool betting receipts: calculating winningsPrevious MatchNext Match

      10. 8. Payment and recoveryPrevious MatchNext Match

      11. 8ZA.Double taxation reliefPrevious MatchNext Match

      12. 8A. Meaning of “bet made for community benefit" in sections 6 to 8Previous MatchNext Match

      13. 8B. Meaning of “accounting period" in sections 6 to 8Previous MatchNext Match

      14. 8C. Meaning of “bet" in sections 6 to 8APrevious MatchNext Match

    3. GeneralPrevious MatchNext Match

      1. 9. Prohibitions for protection of revenue.Previous MatchNext Match

      2. 9A. Further prohibitions for protection of revenue: overseas bet-brokersPrevious MatchNext Match

      3. 9B. Offences under sections 9 and 9A: penaltiesPrevious MatchNext Match

      4. 10. Definition of pool betting.Previous MatchNext Match

      5. 10A.Definition of qualifying foreign taxPrevious MatchNext Match

      6. 11. Definition of coupon betting.Previous MatchNext Match

      7. 12. Supplementary provisions.Previous MatchNext Match

  3. Part II Gaming DutiesPrevious MatchNext Match

    1. Gaming licence dutyPrevious MatchNext Match

      1. 13. Gaming Duties

      2. 14. Gaming Duties

      3. 15. Gaming Duties

      4. 16. Gaming Duties

    2. Bingo dutyPrevious MatchNext Match

      1. 17.Bingo dutyPrevious MatchNext Match

      2. 18.Accounting periodPrevious MatchNext Match

      3. 19.Bingo receiptsPrevious MatchNext Match

      4. 20.Expenditure on bingo winningsPrevious MatchNext Match

      5. 20A.Combined bingoPrevious MatchNext Match

      6. 20B.Carrying losses forwardPrevious MatchNext Match

      7. 20C.SupplementaryPrevious MatchNext Match

    3. Gaming machine licence dutyPrevious MatchNext Match

      1. 21. Gaming machine licence duty.Previous MatchNext Match

      2. 21A.—.Previous MatchNext Match

      3. 22. Gaming machine licence duty.Previous MatchNext Match

      4. 23. Amount of duty.Previous MatchNext Match

      5. 24. Restrictions on provision of gaming machines.Previous MatchNext Match

      6. 24A. Unlicensed machines: duty chargeable.Previous MatchNext Match

      7. 25. Meaning of “gaming machine”.Previous MatchNext Match

      8. 25A. Power to modify definition of “amusement machine”.Previous MatchNext Match

      9. 26. Supplementary provisions as to gaming machine licence duty.Previous MatchNext Match

    4. Remote gaming dutyPrevious MatchNext Match

      1. 26A.InterpretationPrevious MatchNext Match

      2. 26B.The dutyPrevious MatchNext Match

      3. 26C.The ratePrevious MatchNext Match

      4. 26D.Accounting periodsPrevious MatchNext Match

      5. 26E.Remote gaming receiptsPrevious MatchNext Match

      6. 26F.Remote gaming winningsPrevious MatchNext Match

      7. 26G.LossesPrevious MatchNext Match

      8. 26H.ExemptionsPrevious MatchNext Match

      9. 26I.Liability to payPrevious MatchNext Match

      10. 26IA.Double taxation reliefPrevious MatchNext Match

      11. 26IB.Definition of qualifying foreign taxPrevious MatchNext Match

      12. 26IC.Regulations about claims for double taxation reliefPrevious MatchNext Match

      13. 26J.RegistrationPrevious MatchNext Match

      14. 26K.ReturnsPrevious MatchNext Match

      15. 26L.EnforcementPrevious MatchNext Match

      16. 26M.Review and appealPrevious MatchNext Match

    5. GeneralPrevious MatchNext Match

      1. 26N.Amounts in currencies other than sterlingPrevious MatchNext Match

  4. Part III GeneralPrevious MatchNext Match

    1. 27. Offences by bodies corporate.Previous MatchNext Match

    2. 28. GeneralPrevious MatchNext Match

    3. 29. General

    4. 29A. Evidence by certificate, etc.Previous MatchNext Match

    5. 30. General

    6. 31. Protection of officers.Previous MatchNext Match

    7. 32. Orders and regulations.Previous MatchNext Match

    8. 32A.Application to limited liability partnershipsPrevious MatchNext Match

    9. 33. Interpretation.Previous MatchNext Match

    10. 34. Consequential and transitional provisions and repeals.Previous MatchNext Match

    11. 35. Short title, construction, commencement and extent.Previous MatchNext Match

  5. SCHEDULES

    1. SCHEDULE A1Previous MatchNext Match

      Betting duties: double taxation reliefPrevious MatchNext Match

      1. IntroductionPrevious MatchNext Match

        1. 1.Betting duties: double taxation reliefPrevious MatchNext Match

      2. DefinitionsPrevious MatchNext Match

        1. 2.Betting duties: double taxation reliefPrevious MatchNext Match

      3. Credit allowedPrevious MatchNext Match

        1. 3.Betting duties: double taxation reliefPrevious MatchNext Match

      4. Notional UK liabilityPrevious MatchNext Match

        1. 4.Betting duties: double taxation reliefPrevious MatchNext Match

      5. Notional foreign liabilityPrevious MatchNext Match

        1. 5.Betting duties: double taxation reliefPrevious MatchNext Match

      6. ClawbackPrevious MatchNext Match

        1. 6.Betting duties: double taxation reliefPrevious MatchNext Match

      7. Breach of return obligationsPrevious MatchNext Match

        1. 7.Betting duties: double taxation reliefPrevious MatchNext Match

      8. Reduction etc in foreign tax paidPrevious MatchNext Match

        1. 8.Betting duties: double taxation reliefPrevious MatchNext Match

    2. SCHEDULE 1Previous MatchNext Match

      Betting dutiesPrevious MatchNext Match

      1. DefinitionsPrevious MatchNext Match

        1. 1. Betting dutiesPrevious MatchNext Match

      2. General administrationPrevious MatchNext Match

        1. 2. Betting dutiesPrevious MatchNext Match

        2. 2A. Betting dutiesPrevious MatchNext Match

        3. 3. Betting dutiesPrevious MatchNext Match

      3. Notification to Commissioners as to carrying on of betting businessPrevious MatchNext Match

        1. 4. Betting dutiesPrevious MatchNext Match

      4. Requirement of permit for carrying on pool betting businessPrevious MatchNext Match

        1. 5. Betting dutiesPrevious MatchNext Match

      5. Books, records, accounts, et ceteralaetc.Previous MatchNext Match

        1. 6. Betting dutiesPrevious MatchNext Match

        2. 7. Betting dutiesPrevious MatchNext Match

        3. 8. Betting dutiesPrevious MatchNext Match

        4. 9. Betting dutiesPrevious MatchNext Match

      6. Powers to enter premises and obtain informationPrevious MatchNext Match

        1. 10. Betting dutiesPrevious MatchNext Match

      7. Power of Commissioners to estimate general betting duty payablePrevious MatchNext Match

        1. 11. Betting dutiesPrevious MatchNext Match

      8. Disputes as to computation of pool betting dutyPrevious MatchNext Match

        1. 12. Betting dutiesPrevious MatchNext Match

      9. EnforcementPrevious MatchNext Match

        1. 13. Betting dutiesPrevious MatchNext Match

        2. 14. Betting dutiesPrevious MatchNext Match

        3. 15. Betting dutiesPrevious MatchNext Match

        4. 16. Betting dutiesPrevious MatchNext Match

    3. SCHEDULE 2

      Gaming Licence Duty

      1. Application for and duration of licence

        1. 1. Gaming Licence Duty

      2. Charge of duty in respect of short licence periods

        1. 2. Gaming Licence Duty

      3. Regulations

        1. 3. Gaming Licence DutyPrevious MatchNext Match

      4. Inspection of premises

        1. 4. Gaming Licence Duty

      5. Power to estimate duty

        1. 5. Gaming Licence DutyPrevious MatchNext Match

      6. Persons from whom duty recoverable

        1. 6. Gaming Licence DutyPrevious MatchNext Match

      7. Enforcement

        1. 7. Gaming Licence DutyPrevious MatchNext Match

      8. Co-operation with Gaming Board

        1. 8. Gaming Licence Duty

      9. Modification of agreements

        1. 9. Gaming Licence Duty

    4. SCHEDULE 3Previous MatchNext Match

      Bingo DutyPrevious MatchNext Match

      1. Part I Exemption from DutyPrevious MatchNext Match

        1. Domestic bingoPrevious MatchNext Match

          1. 1.In calculating liability to bingo duty no account shall be...Previous MatchNext Match

        2. Small-scale bingoPrevious MatchNext Match

          1. 2.(1) This paragraph applies where entitlement to participate in non-licensed...Previous MatchNext Match

          2. 2A.(1) In the case of non-licensed bingo to which paragraph...Previous MatchNext Match

        3. Non-profit making bingoPrevious MatchNext Match

          1. 2B.(1) In calculating liability to bingo duty no account shall...Previous MatchNext Match

        4. Small-scale amusements provided commerciallyPrevious MatchNext Match

          1. 5.(1) In calculating liability to bingo duty no account shall...Previous MatchNext Match

        5. Machine bingoPrevious MatchNext Match

          1. 6. Bingo DutyPrevious MatchNext Match

        6. Power to increase limits of exemptionsPrevious MatchNext Match

          1. 7.The Commissioners may by order provide that any provision of...Previous MatchNext Match

      2. Part II Supplementary ProvisionsPrevious MatchNext Match

        1. DefinitionsPrevious MatchNext Match

          1. 8.In this Part of this Schedule— “bingo-promotor” means a person...Previous MatchNext Match

        2. General administrationPrevious MatchNext Match

          1. 9.(1) Bingo duty shall be under the care and management...Previous MatchNext Match

        3. Notification to Commissioners by, and registration of, bingo-promotersPrevious MatchNext Match

          1. 10.(1) Any person who intends to promote the playing of...Previous MatchNext Match

        4. Announcement of prizesPrevious MatchNext Match

          1. 11. Bingo DutyPrevious MatchNext Match

        5. Books, records, accounts, etc.Previous MatchNext Match

          1. 12. Bingo DutyPrevious MatchNext Match

        6. Powers to enter premises and obtain informationPrevious MatchNext Match

          1. 13.(1) Any officer may, without paying, enter on any premises...Previous MatchNext Match

        7. Power to estimate dutyPrevious MatchNext Match

          1. 14. Bingo DutyPrevious MatchNext Match

        8. Disputes as to computation of dutyPrevious MatchNext Match

          1. 15. Bingo DutyPrevious MatchNext Match

        9. EnforcementPrevious MatchNext Match

          1. 16.(1) Any person who is knowingly concerned in or in...Previous MatchNext Match

          2. 17. Bingo DutyPrevious MatchNext Match

    5. SCHEDULE 4Previous MatchNext Match

      Amusement Machine Licence dutyPrevious MatchNext Match

      1. Part I Exemptions from requirement of Excise LicencePrevious MatchNext Match

        1. Charitable entertainments, et ceteralaetc.Previous MatchNext Match

          1. 1.Amusement Machine Licence dutyPrevious MatchNext Match

        2. Pleasure fairsPrevious MatchNext Match

          1. 2.Amusement Machine Licence dutyPrevious MatchNext Match

          2. 3.Amusement Machine Licence dutyPrevious MatchNext Match

        3. Seasonal licencesPrevious MatchNext Match

          1. 4.Amusement Machine Licence dutyPrevious MatchNext Match

      2. Part II Supplementary provisionsPrevious MatchNext Match

        1. General administrationPrevious MatchNext Match

          1. 5.Amusement Machine Licence dutyPrevious MatchNext Match

        2. Applications for and duration of licencePrevious MatchNext Match

          1. 6.Amusement Machine Licence dutyPrevious MatchNext Match

          2. 7.Amusement Machine Licence dutyPrevious MatchNext Match

        3. Payment of duty by instalmentsPrevious MatchNext Match

          1. 7A.Amusement Machine Licence dutyPrevious MatchNext Match

        4. Transfer of licencePrevious MatchNext Match

          1. 8.Amusement Machine Licence dutyPrevious MatchNext Match

        5. Amendment of licencePrevious MatchNext Match

          1. 9.Amusement Machine Licence dutyPrevious MatchNext Match

          2. 10.Amusement Machine Licence dutyPrevious MatchNext Match

        6. Surrender of licencePrevious MatchNext Match

          1. 11.Amusement Machine Licence dutyPrevious MatchNext Match

        7. Reduction of duty in certain casesPrevious MatchNext Match

          1. 11A.Amusement Machine Licence dutyPrevious MatchNext Match

        8. Requirements to be observed by licence-holderPrevious MatchNext Match

          1. 12.Amusement Machine Licence dutyPrevious MatchNext Match

          2. 13.Amusement Machine Licence dutyPrevious MatchNext Match

        9. Power to enter premises and obtain informationPrevious MatchNext Match

          1. 14.Amusement Machine Licence dutyPrevious MatchNext Match

        10. Registers of permits, et ceteralaetc.

          1. 15.Amusement Machine Licence duty

        11. EnforcementPrevious MatchNext Match

          1. 16.Amusement Machine Licence dutyPrevious MatchNext Match

          2. 17.Amusement Machine Licence dutyPrevious MatchNext Match

          3. 18.Amusement Machine Licence dutyPrevious MatchNext Match

    6. Schedule 4APrevious MatchNext Match

      Unlicensed amusement machinesPrevious MatchNext Match

      1. ApplicationPrevious MatchNext Match

        1. 1. Unlicensed amusement machinesPrevious MatchNext Match

      2. Default notice requesting production of licencePrevious MatchNext Match

        1. 2. Unlicensed amusement machinesPrevious MatchNext Match

      3. Failure to produce a licence: grant of default licencePrevious MatchNext Match

        1. 3. Unlicensed amusement machinesPrevious MatchNext Match

      4. Assessment of amount equivalent to dutyPrevious MatchNext Match

        1. 4. Unlicensed amusement machinesPrevious MatchNext Match

      5. Liability to payPrevious MatchNext Match

        1. 5. Unlicensed amusement machinesPrevious MatchNext Match

      6. Reviews and time limits on recoveryPrevious MatchNext Match

        1. 6. Unlicensed amusement machinesPrevious MatchNext Match

      7. General interpretationPrevious MatchNext Match

        1. 7. Unlicensed amusement machinesPrevious MatchNext Match

      8. Saving for liabilityPrevious MatchNext Match

        1. 8. Unlicensed amusement machinesPrevious MatchNext Match

    7. SCHEDULE 4BPrevious MatchNext Match

      Remote gaming duty: double taxation reliefPrevious MatchNext Match

      1. IntroductionPrevious MatchNext Match

        1. 1.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      2. Reconciliation periodsPrevious MatchNext Match

        1. 2.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      3. Credit allowedPrevious MatchNext Match

        1. 3.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      4. Notional UK liabilityPrevious MatchNext Match

        1. 4.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      5. Notional foreign liabilityPrevious MatchNext Match

        1. 5.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      6. ClawbackPrevious MatchNext Match

        1. 6.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      7. Breach of return obligationsPrevious MatchNext Match

        1. 7.Remote gaming duty: double taxation reliefPrevious MatchNext Match

      8. Reduction etc in foreign tax paidPrevious MatchNext Match

        1. 8.Remote gaming duty: double taxation reliefPrevious MatchNext Match

    8. SCHEDULE 5Previous MatchNext Match

      Consequential AmendmentsPrevious MatchNext Match

      1. 1.In the definition of “pool betting” in section 55(1) of...Previous MatchNext Match

      2. 2.In paragraph 20(1)(e) of Schedule 2 to the Gaming Act...Previous MatchNext Match

      3. 3.In paragraph 48(1) of Schedule 2 to the Gaming Act...Previous MatchNext Match

      4. 4.In paragraph 17(1) of Schedule 3 and paragraph 15(1) of...Previous MatchNext Match

      5. 5.In the Customs and Excise Management Act 1979— Previous MatchNext Match

    9. SCHEDULE 6Previous MatchNext Match

      Transitional Provisions and SavingsPrevious MatchNext Match

      1. 1.Where any period of time specified in an enactment repealed...Previous MatchNext Match

      2. 2.Any provision of this Act relating to anything done or...Previous MatchNext Match

      3. 3.Nothing in this Act shall affect the enactments repealed by...Previous MatchNext Match

      4. 4.Where an offence for the continuation of which a penalty...Previous MatchNext Match

      5. 5.For the purposes of section 9B of this Act a...Previous MatchNext Match

      6. 6.Paragraph 11(3) of Schedule 4 to this Act shall have...Previous MatchNext Match

      7. 7.Where any Act or document refers either expressly or by...Previous MatchNext Match

      8. 8.Notwithstanding the repeal by this Act of section 29 of...Previous MatchNext Match

      9. 9.Nothing in this Act shall affect gaming licences for periods...Previous MatchNext Match

    10. SCHEDULE 7Previous MatchNext Match

      RepealsPrevious MatchNext Match

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