Betting and Gaming Duties Act 1981

  1. Introductory Text

  2. Part I Betting Duties

    1. General betting duty

      1. 1. The duty

      2. 2. Bookmakers: general bets

      3. 3. Bookmakers: spread bets

      4. 4.Pool betting on horse and dog races

      5. 5. Net stake receipts

      6. 5AA.Relief for losses

      7. 5AB.Betting exchanges

      8. 5A. Multiple bets

      9. 5B. Liability to pay

      10. 5C. Bet-brokers

      11. 5D. Accounting period

    2. Pool betting duty

      1. 6. The duty

      2. 7. Duty charged on net pool betting receipts

      3. 7ZA.Relief for losses

      4. 7A. Calculating net pool betting receipts

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

      6. 7C. Net pool betting receipts: calculating stake money

      7. 7D. Net pool betting receipts: when stakes etc fall due

      8. 7E. Net pool betting receipts: expenses and profits

      9. 7F. Net pool betting receipts: calculating winnings

      10. 8. Payment and recovery

      11. 8A. Meaning of “bet made for community benefit" in sections 6 to 8

      12. 8B. Meaning of “accounting period" in sections 6 to 8

      13. 8C. Meaning of “bet" in sections 6 to 8A

    3. General

      1. 9. Prohibitions for protection of revenue.

      2. 9A. Further prohibitions for protection of revenue: overseas bet-brokers

      3. 9B. Offences under sections 9 and 9A: penalties

      4. 10. Definition of pool betting.

      5. 11. Definition of coupon betting.

      6. 12. Supplementary provisions.

  3. Part II Gaming Duties

    1. Gaming licence duty

      1. 13. Gaming licences.

      2. 14. Gaming licence duty.

      3. 15. Gaming without duly paid licence.

      4. 16. Supplementary provisions as to gaming licence duty.

    2. 17.Bingo duty

    3. 18.Accounting period

    4. 19.Bingo receipts

    5. 20.Expenditure on bingo winnings

    6. 20A.Combined bingo

    7. 20B.Carrying losses forward

    8. 20C.Supplementary

    9. Gaming machine licence duty

      1. 21. Gaming machine licence duty.

      2. 21A.—. Special licences.

      3. 22. Gaming machine licence duty.

      4. 23. Amount of duty.

      5. 24. Restrictions on provision of gaming machines.

      6. 24A. Unlicensed machines: duty chargeable.

      7. 25. Meaning of “gaming machine”.

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

      9. 26. Supplementary provisions as to gaming machine licence duty.

    10. Remote gaming duty

      1. 26A.Interpretation

      2. 26B.The duty

      3. 26C.The rate

      4. 26D.Accounting periods

      5. 26E.Remote gaming receipts

      6. 26F.Remote gaming winnings

      7. 26G.Losses

      8. 26H.Exemptions

      9. 26I.Liability to pay

      10. 26J.Registration

      11. 26K.Returns

      12. 26L.Enforcement

      13. 26M.Review and appeal

    11. General

      1. 26N.Amounts in currencies other than sterling

  4. Part III General

    1. 27. Offences by bodies corporate.

    2. 28. Recovery of duty by distress in England and Wales.

    3. 29. Recovery of duty by poinding in Scotland.

    4. 29A. Evidence by certificate, etc.

    5. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 31. Protection of officers.

    7. 32. Orders and regulations.

    8. 32A.Application to limited liability partnerships

    9. 33. Interpretation.

    10. 34. Consequential and transitional provisions and repeals.

    11. 35. Short title, construction, commencement and extent.

  5. SCHEDULES

    1. SCHEDULE 1

      Betting duties

      1. Definitions

        1. 1.In this Schedule— “general betting business” means a business the...

      2. General administration

        1. 2.(1) General betting duty shall be under the care and...

        2. 2A.(1) Pool betting duty shall be under the care and...

        3. 3.Pool betting duty ... shall be paid at such times...

      3. Notification to Commissioners as to carrying on of betting business

        1. 4.(1) Any person who intends to carry on a general...

      4. Requirement of permit for carrying on pool betting business

        1. 5.(1) No person shall carry on a pool betting business...

      5. Books, records, accounts, etc.

        1. 6.(1) Any person for the time being carrying on a...

        2. 7.Any person for the time being carrying on a general...

        3. 8.Paragraphs 6 and 7 above shall apply to any agent...

        4. 9.(1) The provisions of this paragraph shall apply to a...

      6. Powers to enter premises and obtain information

        1. 10.(1) Where in the case of any track or other...

      7. Power of Commissioners to estimate general betting duty payable

        1. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. Disputes as to computation of pool betting duty

        1. 12.(1) If there arises between the Commissioners and a person...

      9. Enforcement

        1. 13.(1) Where any person— (a) fails to pay any general...

        2. 14.(1) If any person carries on any business in contravention...

        3. 15.(A1) This paragraph applies only in relation to premises in...

        4. 16.(1) If a justice of the peace or, in Scotland,...

    2. SCHEDULE 2

      Gaming Licence Duty

      1. Application for and duration of licence

        1. 1.(1) An application for a gaming licence shall, subject to...

      2. Charge of duty in respect of short licence periods

        1. 2.In any case where— (a) a licence is one of...

      3. Regulations

        1. 3.(1) Without prejudice to any other provision of this Schedule,...

      4. Inspection of premises

        1. 4.(1) Any officer may (without payment) enter any premises in...

      5. Power to estimate duty

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. Persons from whom duty recoverable

        1. 6.(1) The duty payable in accordance with paragraph (b) of...

      7. Enforcement

        1. 7.(1) Where any person contravenes or fails to comply with...

      8. Co-operation with Gaming Board

        1. 8.(1) No obligation as to secrecy or other restriction on...

      9. Modification of agreements

        1. 9.(1) Where before 1st October 1980 a person who is...

    3. SCHEDULE 3

      Bingo Duty

      1. Part I Exemption from Duty

        1. Domestic bingo

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

        2. Small-scale bingo

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

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

        3. Non-profit making bingo

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

        4. Small-scale amusements provided commercially

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

        5. Machine bingo

          1. 6.In calculating liability to bingo duty no account shall be...

        6. Power to increase limits of exemptions

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

      2. Part II Supplementary Provisions

        1. Definitions

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

        2. General administration

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

        3. Notification to Commissioners by, and registration of, bingo-promoters

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

        4. Announcement of prizes

          1. 11.A bingo-promoter shall ensure that, before the beginning of any...

        5. Books, records, accounts, etc.

          1. 12.(1) A promoter of bingo other than bingo which is...

        6. Powers to enter premises and obtain information

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

        7. Power to estimate duty

          1. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. Disputes as to computation of duty

          1. 15.(1) Without prejudice to paragraph 14 above, if any dispute...

        9. Enforcement

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

          2. 17.(1) If a justice of the peace or, in Scotland,...

    4. SCHEDULE 4

      Amusement Machine Licence duty

      1. Part I Exemptions from requirement of Excise Licence

        1. Charitable entertainments, etc.

          1. 1.(1) Anamusement machine licence shall not be required in order...

        2. Pleasure fairs

          1. 2.(1) Anamusement machine licence shall not be required in order...

          2. 3.The Commissioners may by order provide that any provision of...

        3. Seasonal licences

          1. 4.(1) If at any time during March of any year...

      2. Part II Supplementary provisions

        1. General administration

          1. 5.[(1)] The duty on amusement machine licences shall be under...

        2. Applications for and duration of licence

          1. 6.An application for an amusement machine licence shall be made...

          2. 7.The period for which an amusement machine licence is granted...

        3. Payment of duty by instalments

          1. 7A.(1) The Commissioners may make and publish arrangements setting out...

        4. Transfer of licence

          1. 8.(1) The proper officer may, in such manner as the...

        5. Amendment of licence

          1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. Surrender of licence

          1. 11.(1) The holder of an amusement machine licence may surrender...

        7. Reduction of duty in certain cases

          1. 11A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        8. Requirements to be observed by licence-holder

          1. 12.The holder of anamusement machine licence in respect of any...

          2. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        9. Power to enter premises and obtain information

          1. 14.Any officer may (without payment) enter on any premises on...

        10. Registers of permits, etc.

          1. 15.(1) The proper officer of the appropriate authority shall keep...

        11. Enforcement

          1. 16.(1) If any person contravenes or fails to comply with...

          2. 17.(1) If a justice of the peace or, in Scotland,...

          3. 18.Where an officer finds amusement machines provided on any premises...

    5. Schedule 4A

      Unlicensed amusement machines

      1. Application

        1. 1.This Schedule applies where it appears to the Commissioners that...

      2. Default notice requesting production of licence

        1. 2.(1) The Commissioners may give a notice which complies with...

      3. Failure to produce a licence: grant of default licence

        1. 3.(1) In any case where— (a) the Commissioners give a...

      4. Assessment of amount equivalent to duty

        1. 4.(1) This paragraph applies where a default licence is granted...

      5. Liability to pay

        1. 5.(1) Where an amount has been assessed under paragraph 4...

      6. Reviews and time limits on recovery

        1. 6.(1) Section 14 of the Finance Act 1994 (reviews of...

      7. General interpretation

        1. 7.(1) The following provisions of this paragraph apply for the...

      8. Saving for liability

        1. 8.The grant of a default licence in relation to an...

    6. SCHEDULE 5

      Consequential Amendments

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

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

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

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

      5. 5.In the Customs and Excise Management Act 1979—

    7. SCHEDULE 6

      Transitional Provisions and Savings

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

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

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

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

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

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

      7. 7.Where any Act or document refers either expressly or by...

      8. 8.Notwithstanding the repeal by this Act of section 29 of...

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

    8. SCHEDULE 7

      Repeals