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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 23 May 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  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. Betting Duties

      9. 5B. Liability to pay

      10. 5C. Bet-brokers

      11. 5D. Accounting period

      12. 5E.Double taxation relief

    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. 8ZA.Double taxation relief

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

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

      14. 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. 10A.Definition of qualifying foreign tax

      6. 11. Definition of coupon betting.

      7. 12. Supplementary provisions.

  3. Part II Gaming Duties

    1. Gaming licence duty

      1. 13. Gaming Duties

      2. 14. Gaming Duties

      3. 15. Gaming Duties

      4. 16. Gaming Duties

    2. Bingo duty

      1. 17.Bingo duty

      2. 18.Accounting period

      3. 19.Bingo receipts

      4. 20.Expenditure on bingo winnings

      5. 20A.Combined bingo

      6. 20B.Carrying losses forward

      7. 20C.Supplementary

    3. Gaming machine licence duty

      1. 21. Gaming machine licence duty.

      2. 21A.—.

      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.

    4. 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. 26IA.Double taxation relief

      11. 26IB.Definition of qualifying foreign tax

      12. 26IC.Regulations about claims for double taxation relief

      13. 26J.Registration

      14. 26K.Returns

      15. 26L.Enforcement

      16. 26M.Review and appeal

    5. General

      1. 26N.Amounts in currencies other than sterling

  4. Part III General

    1. 27. Offences by bodies corporate.

    2. 28. General

    3. 29. General

    4. 29A. Evidence by certificate, etc.

    5. 30. General

    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 A1

      Betting duties: double taxation relief

      1. Introduction

        1. 1.Betting duties: double taxation relief

      2. Definitions

        1. 2.Betting duties: double taxation relief

      3. Credit allowed

        1. 3.Betting duties: double taxation relief

      4. Notional UK liability

        1. 4.Betting duties: double taxation relief

      5. Notional foreign liability

        1. 5.Betting duties: double taxation relief

      6. Clawback

        1. 6.Betting duties: double taxation relief

      7. Breach of return obligations

        1. 7.Betting duties: double taxation relief

      8. Reduction etc in foreign tax paid

        1. 8.Betting duties: double taxation relief

    2. SCHEDULE 1

      Betting duties

      1. Definitions

        1. 1. Betting duties

      2. General administration

        1. 2. Betting duties

        2. 2A. Betting duties

        3. 3. Betting duties

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

        1. 4. Betting duties

      4. Requirement of permit for carrying on pool betting business

        1. 5. Betting duties

      5. Books, records, accounts, et ceteralaetc.

        1. 6. Betting duties

        2. 7. Betting duties

        3. 8. Betting duties

        4. 9. Betting duties

      6. Powers to enter premises and obtain information

        1. 10. Betting duties

      7. Power of Commissioners to estimate general betting duty payable

        1. 11. Betting duties

      8. Disputes as to computation of pool betting duty

        1. 12. Betting duties

      9. Enforcement

        1. 13. Betting duties

        2. 14. Betting duties

        3. 15. Betting duties

        4. 16. Betting duties

    3. SCHEDULE 2

      Gaming Licence Duty

      1. . . . . . . . . . ....

    4. 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. Bingo Duty

        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. Bingo Duty

        5. Books, records, accounts, etc.

          1. 12. Bingo Duty

        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. Bingo Duty

        8. Disputes as to computation of duty

          1. 15. Bingo Duty

        9. Enforcement

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

          2. 17. Bingo Duty

    5. SCHEDULE 4

      Amusement Machine Licence duty

      1. Part I Exemptions from requirement of Excise Licence

        1. Charitable entertainments, et ceteralaetc.

          1. 1.Amusement Machine Licence duty

        2. Pleasure fairs

          1. 2.Amusement Machine Licence duty

          2. 3.Amusement Machine Licence duty

        3. Seasonal licences

          1. 4.Amusement Machine Licence duty

      2. Part II Supplementary provisions

        1. General administration

          1. 5.Amusement Machine Licence duty

        2. Applications for and duration of licence

          1. 6.Amusement Machine Licence duty

          2. 7.Amusement Machine Licence duty

        3. Payment of duty by instalments

          1. 7A.Amusement Machine Licence duty

        4. Transfer of licence

          1. 8.Amusement Machine Licence duty

        5. Amendment of licence

          1. 9.Amusement Machine Licence duty

          2. 10.Amusement Machine Licence duty

        6. Surrender of licence

          1. 11.Amusement Machine Licence duty

        7. Reduction of duty in certain cases

          1. 11A.Amusement Machine Licence duty

        8. Requirements to be observed by licence-holder

          1. 12.Amusement Machine Licence duty

          2. 13.Amusement Machine Licence duty

        9. Power to enter premises and obtain information

          1. 14.Amusement Machine Licence duty

        10. Registers of permits, et ceteralaetc.

          1. 15.Amusement Machine Licence duty

        11. Enforcement

          1. 16.Amusement Machine Licence duty

          2. 17.Amusement Machine Licence duty

          3. 18.Amusement Machine Licence duty

    6. Schedule 4A

      Unlicensed amusement machines

      1. Application

        1. 1. Unlicensed amusement machines

      2. Default notice requesting production of licence

        1. 2. Unlicensed amusement machines

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

        1. 3. Unlicensed amusement machines

      4. Assessment of amount equivalent to duty

        1. 4. Unlicensed amusement machines

      5. Liability to pay

        1. 5. Unlicensed amusement machines

      6. Reviews and time limits on recovery

        1. 6. Unlicensed amusement machines

      7. General interpretation

        1. 7. Unlicensed amusement machines

      8. Saving for liability

        1. 8. Unlicensed amusement machines

    7. SCHEDULE 4B

      Remote gaming duty: double taxation relief

      1. Introduction

        1. 1.Remote gaming duty: double taxation relief

      2. Reconciliation periods

        1. 2.Remote gaming duty: double taxation relief

      3. Credit allowed

        1. 3.Remote gaming duty: double taxation relief

      4. Notional UK liability

        1. 4.Remote gaming duty: double taxation relief

      5. Notional foreign liability

        1. 5.Remote gaming duty: double taxation relief

      6. Clawback

        1. 6.Remote gaming duty: double taxation relief

      7. Breach of return obligations

        1. 7.Remote gaming duty: double taxation relief

      8. Reduction etc in foreign tax paid

        1. 8.Remote gaming duty: double taxation relief

    8. 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—

    9. 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...

    10. SCHEDULE 7

      Repeals

Yn ôl i’r brig

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