(1)Pool betting duty charged on a bookmaker’s profits on Chapter 2 pool bets for an accounting period—
(a)becomes due at the end of the period,
(b)is to be paid by the bookmaker, and
(c)is to be paid when it becomes due.
(2)Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty—
(a)the bookmaker;
(b)a person responsible for the management of any business in the course of which any bets have been made that are Chapter 2 pool bets for the purposes of the calculation of the amount of the bookmaker’s profits on Chapter 2 pool bets for any accounting period;
(c)a person responsible for the management of any totalisator used for the purposes of any such business;
(d)where a person within any of paragraphs (a) to (c) is a company, a director.