2010 No. 1783
The Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 make these Regulations exercising their powers in sections 8(3), 8(4), 8B(1)(b) and 8B(2) of and Schedule 1, paragraph 2A(2) to the Betting and Gaming Duties Act 19812.
The provision made by regulation 2(4) appears to them to be necessary for the administration or enforcement of pool betting duty3.
Citation and commencement1
These Regulations may be cited as the Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010 and come into force on 26th September 2010.
Amendments to the General Betting Duty Regulations 2001: pool betting duty returns, payments, accounting periods2
1
This regulation amends the General Betting Duty Regulations 20014 as follows.
2
Renumber regulation 1 as regulation 1(1), and insert as regulation 1(2)—
2
Their provision, however, for pool betting duty forming part of regulations 3, 5, 6, 10 and 11 starts having effect on 26th September 2010.
3
In regulation 3—
a
in the meaning for “accounting period”, after “Act”, insert: “(for general betting duty) or section 8B(1)(a) of the Act5 (for pool betting duty)”;
b
in the meaning for “bookmaker, before the first use of “includes”, insert: “is used in relation to general betting duty only, and”;
c
in the meaning for “duty”:
i
before “means”, insert: “, in places where the one in question is not mentioned,”;
ii
after “Act”, insert: “and, but only in regulations 5, 6, 10 and 11, pool betting duty charged in accordance with sections 7 to 8C of the Act6”;
d
in the meaning for “on-course bookmaker”, before “means”, insert: “is used in relation to general betting duty only, and”.
4
In regulation 5(1)—
a
after “bookmaker”, insert: “and every primary payer”;
b
after “relates”, insert: “(for general betting duty), or by the fifteenth day of the calendar month following the calendar month in which the accounting period to which it relates ends7 (for pool betting duty); and in these Regulations “primary payer”, as described in section 8(2)(a) of the Act8, is used in relation to pool betting duty only”.
5
In regulation 6(1), after “the end of an accounting period”, insert: “(for general betting duty) or the fifteenth day of the calendar month following the calendar month in which an accounting period ends9 (for pool betting duty),”.
6
In regulations 6(1) and 6(3), after “bookmaker”, insert: “or primary payer”.
7
In regulation 10(1)—
a
after “bookmaker”, insert: “or qualifying primary payer”;
b
after “months”, insert: “(for a qualifying bookmaker), or each comprising three consecutive periods individually meeting the description in section 8B(1)(a) of the Act10 (for a qualifying primary payer),”.
8
In regulation 10(2)—
a
for “three-month”, substitute: “such”;
b
after “first calendar month of that accounting period”, insert: “(for general betting duty), or a Sunday immediately following the last Saturday in a calendar month as the first day of that accounting period11 (for pool betting duty)”.
9
In regulation 10(3)—
a
after “bookmaker”, insert: “or primary payer”;
b
after “if”, insert: “, in relation to the duty in question”.
10
In regulation 10(6)—
a
after “A bookmaker”, insert: “or primary payer”;
b
after “qualifying bookmaker”, insert: “or qualifying primary payer”;
c
after “bets”, insert: “(for a bookmaker) or dutiable pool bets12 (for a primary payer)”.
11
In regulation 11(1)—
a
after “bookmaker’s”, insert: “or primary payer’s”;
b
after “and”, insert: “, in relation to the duty in question,”;
c
after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act13 (for a primary payer)”.
12
In regulation 11(2)—
a
after “bookmaker’s”, insert: “or primary payer’s”;
b
for “any three-month”, substitute: “any such specified”;
c
after “bookmaker”, insert: “or primary payer”;
d
after “bets”, insert: “(for a bookmaker) or dutiable pool bets14 (for a primary payer)”;
e
after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act15 (for a primary payer)”;
f
for “that three-month”, substitute: “that specified”.
13
In regulation 11(3), after “bookmaker”, insert: “or primary payer”.
Amendments to the Betting and Gaming Duties Act 1981: payment of pool betting duty3
1
This paragraph amends the Betting and Gaming Duties Act 1981 as follows—
a
in section 8(1)(c)16 (payment of pool betting duty), omit: “and any directions under paragraph 3 of Schedule 1 to this Act”;
b
in Schedule 1, omit paragraph 317 (payment of pool betting duty).
2
The time for payment of pool betting duty is unaffected by paragraph (1) if it fell before 26th September 2010 pursuant to a direction under Schedule 1, paragraph 3 to that Act18.
(This note is not part of the Regulations)