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Betting and Gaming Duties Act 1981

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Changes to legislation:

Betting and Gaming Duties Act 1981, Cross Heading: Pool betting duty is up to date with all changes known to be in force on or before 30 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Commencement Orders yet to be applied to the Betting and Gaming Duties Act 1981

Commencement Orders bringing legislation that affects this Act into force:

Pool betting dutyU.K.

F16 The dutyU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17 Duty charged on net pool betting receiptsU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17ZARelief for lossesU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17A Calculating net pool betting receiptsU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17B Net pool betting receipts: meaning of “dutiable pool bet”U.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17C Net pool betting receipts: calculating stake moneyU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17D Net pool betting receipts: when stakes etc fall dueU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17E Net pool betting receipts: expenses and profitsU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F17F Net pool betting receipts: calculating winningsU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F18 Payment and recoveryU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F18ZADouble taxation reliefU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F18A Meaning of “bet made for community benefit" in sections 6 to 8U.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F18B Meaning of “accounting period" in sections 6 to 8U.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

F18C Meaning of “bet" in sections 6 to 8AU.K.

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Textual Amendments

F1Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

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