(1)All general betting duty chargeable in respect of—
(a)bets made in an accounting period, or
(b)in the case of duty chargeable under section 141, bets determined in an accounting period,
becomes due at the end of that period.
(2)In the case of bets made with a bookmaker in an accounting period the general betting duty is to be paid—
(a)when it becomes due, and
(b)by the bookmaker.
(3)But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty—
(a)the holder of any licence which authorises—
(i)the provision of facilities for betting by the business in the course of which the bets were made, or
(ii)betting at the place where the bets were made;
(b)a person responsible for the management of the business mentioned in paragraph (a)(i);
(c)where the bookmaker is a company, a director.
(4)In the case of bets made in an accounting period by means of facilities provided by a person as described in section 141 the general betting duty is to be paid—
(a)when it becomes due, and
(b)by the person who provides the facilities.