Betting and Gaming Duties Act 1981
Part I
Betting Duties
General betting duty
1
The duty
2
Bookmakers: general bets
3
Bookmakers: spread bets
4
Pool betting on horse and dog races
5
Net stake receipts
5AA
Relief for losses
5AB
Betting exchanges
5A
Betting Duties
5B
Liability to pay
5C
Bet-brokers
5D
Accounting period
5E
Double taxation relief
Pool betting duty
6
The duty
7
Duty charged on net pool betting receipts
7ZA
Relief for losses
7A
Calculating net pool betting receipts
7B
Net pool betting receipts: meaning of “dutiable pool bet”
7C
Net pool betting receipts: calculating stake money
7D
Net pool betting receipts: when stakes etc fall due
7E
Net pool betting receipts: expenses and profits
7F
Net pool betting receipts: calculating winnings
8
Payment and recovery
8ZA
Double taxation relief
8A
Meaning of “bet made for community benefit" in sections 6 to 8
8B
Meaning of “accounting period" in sections 6 to 8
8C
Meaning of “bet" in sections 6 to 8A
General
9
Prohibitions for protection of revenue.
9A
Further prohibitions for protection of revenue: overseas bet-brokers
9B
Offences under sections 9 and 9A: penalties
10
Definition of pool betting.
10A
Definition of qualifying foreign tax
11
Definition of coupon betting.
12
Supplementary provisions.
Part II
Gaming Duties
Gaming licence duty
13
Gaming Duties
14
Gaming Duties
15
Gaming Duties
16
Gaming Duties
Bingo duty
17
Bingo duty
18
Accounting period
19
Bingo receipts
20
Expenditure on bingo winnings
20A
Combined bingo
20B
Carrying losses forward
20C
Supplementary
Gaming machine licence duty
21
Gaming machine licence duty.
21A.—
22
Gaming machine licence duty.
23
Amount of duty.
24
Restrictions on provision of gaming machines.
24A
Unlicensed machines: duty chargeable.
25
Meaning of “gaming machine”.
25A
Power to modify definition of “amusement machine”.
26
Supplementary provisions as to gaming machine licence duty.
Remote gaming duty
26A
Interpretation
26B
The duty
26C
The rate
26D
Accounting periods
26E
Remote gaming receipts
26F
Remote gaming winnings
26G
Losses
26H
Exemptions
26I
Liability to pay
26IA
Double taxation relief
26IB
Definition of qualifying foreign tax
26IC
Regulations about claims for double taxation relief
26J
Registration
26K
Returns
26L
Enforcement
26M
Review and appeal
General
26N
Amounts in currencies other than sterling
Part III
General
27
Offences by bodies corporate.
28
General
29
General
29A
Evidence by certificate, etc.
30
General
31
Protection of officers.
32
Orders and regulations.
32A
Application to limited liability partnerships
33
Interpretation.
34
Consequential and transitional provisions and repeals.
35
Short title, construction, commencement and extent.
SCHEDULES
SCHEDULE A1
Betting duties: double taxation relief
Introduction
1
Betting duties: double taxation relief
Definitions
2
Betting duties: double taxation relief
Credit allowed
3
Betting duties: double taxation relief
Notional UK liability
4
Betting duties: double taxation relief
Notional foreign liability
5
Betting duties: double taxation relief
Clawback
6
Betting duties: double taxation relief
Breach of return obligations
7
Betting duties: double taxation relief
Reduction etc in foreign tax paid
8
Betting duties: double taxation relief
SCHEDULE 1
Betting duties
Definitions
1
Betting duties
General administration
2
Betting duties
2A
Betting duties
3
Betting duties
Notification to Commissioners as to carrying on of betting business
4
Betting duties
Requirement of permit for carrying on pool betting business
5
Betting duties
Books, records, accounts, et ceteralaetc.
6
Betting duties
7
Betting duties
8
Betting duties
9
Betting duties
Powers to enter premises and obtain information
10
Betting duties
Power of Commissioners to estimate general betting duty payable
11
Betting duties
Disputes as to computation of pool betting duty
12
Betting duties
Enforcement
13
Betting duties
14
Betting duties
15
Betting duties
16
Betting duties
SCHEDULE 2
Gaming Licence Duty
Application for and duration of licence
1
Gaming Licence Duty
Charge of duty in respect of short licence periods
2
Gaming Licence Duty
Regulations
3
Gaming Licence Duty
Inspection of premises
4
Gaming Licence Duty
Power to estimate duty
5
Gaming Licence Duty
Persons from whom duty recoverable
6
Gaming Licence Duty
Enforcement
7
Gaming Licence Duty
Co-operation with Gaming Board
8
Gaming Licence Duty
Modification of agreements
9
Gaming Licence Duty
SCHEDULE 3
Bingo Duty
Part I
Exemption from Duty
Domestic bingo
1
In calculating liability to bingo duty no account shall be...
Small-scale bingo
2
(1) This paragraph applies where entitlement to participate in non-licensed...
2A
(1) In the case of non-licensed bingo to which paragraph...
Non-profit making bingo
2B
(1) In calculating liability to bingo duty no account shall...
Small-scale amusements provided commercially
5
(1) In calculating liability to bingo duty no account shall...
Machine bingo
6
Bingo Duty
Power to increase limits of exemptions
7
The Commissioners may by order provide that any provision of...
Part II
Supplementary Provisions
Definitions
8
In this Part of this Schedule— “bingo-promotor” means a person...
General administration
9
(1) Bingo duty shall be under the care and management...
Notification to Commissioners by, and registration of, bingo-promoters
10
(1) Any person who intends to promote the playing of...
Announcement of prizes
11
Bingo Duty
Books, records, accounts, etc.
12
Bingo Duty
Powers to enter premises and obtain information
13
(1) Any officer may, without paying, enter on any premises...
Power to estimate duty
14
Bingo Duty
Disputes as to computation of duty
15
Bingo Duty
Enforcement
16
(1) Any person who is knowingly concerned in or in...
17
Bingo Duty
SCHEDULE 4
Amusement Machine Licence duty
Part I
Exemptions from requirement of Excise Licence
Charitable entertainments, et ceteralaetc.
1
Amusement Machine Licence duty
Pleasure fairs
2
Amusement Machine Licence duty
3
Amusement Machine Licence duty
Seasonal licences
4
Amusement Machine Licence duty
Part II
Supplementary provisions
General administration
5
Amusement Machine Licence duty
Applications for and duration of licence
6
Amusement Machine Licence duty
7
Amusement Machine Licence duty
Payment of duty by instalments
7A
Amusement Machine Licence duty
Transfer of licence
8
Amusement Machine Licence duty
Amendment of licence
9
Amusement Machine Licence duty
10
Amusement Machine Licence duty
Surrender of licence
11
Amusement Machine Licence duty
Reduction of duty in certain cases
11A
Amusement Machine Licence duty
Requirements to be observed by licence-holder
12
Amusement Machine Licence duty
13
Amusement Machine Licence duty
Power to enter premises and obtain information
14
Amusement Machine Licence duty
Registers of permits, et ceteralaetc.
15
Amusement Machine Licence duty
Enforcement
16
Amusement Machine Licence duty
17
Amusement Machine Licence duty
18
Amusement Machine Licence duty
Schedule 4A
Unlicensed amusement machines
Application
1
Unlicensed amusement machines
Default notice requesting production of licence
2
Unlicensed amusement machines
Failure to produce a licence: grant of default licence
3
Unlicensed amusement machines
Assessment of amount equivalent to duty
4
Unlicensed amusement machines
Liability to pay
5
Unlicensed amusement machines
Reviews and time limits on recovery
6
Unlicensed amusement machines
General interpretation
7
Unlicensed amusement machines
Saving for liability
8
Unlicensed amusement machines
SCHEDULE 4B
Remote gaming duty: double taxation relief
Introduction
1
Remote gaming duty: double taxation relief
Reconciliation periods
2
Remote gaming duty: double taxation relief
Credit allowed
3
Remote gaming duty: double taxation relief
Notional UK liability
4
Remote gaming duty: double taxation relief
Notional foreign liability
5
Remote gaming duty: double taxation relief
Clawback
6
Remote gaming duty: double taxation relief
Breach of return obligations
7
Remote gaming duty: double taxation relief
Reduction etc in foreign tax paid
8
Remote gaming duty: double taxation relief
SCHEDULE 5
Consequential Amendments
1
In the definition of “pool betting” in section 55(1) of...
2
In paragraph 20(1)(e) of Schedule 2 to the Gaming Act...
3
In paragraph 48(1) of Schedule 2 to the Gaming Act...
4
In paragraph 17(1) of Schedule 3 and paragraph 15(1) of...
5
In the Customs and Excise Management Act 1979—
SCHEDULE 6
Transitional Provisions and Savings
1
Where any period of time specified in an enactment repealed...
2
Any provision of this Act relating to anything done or...
3
Nothing in this Act shall affect the enactments repealed by...
4
Where an offence for the continuation of which a penalty...
5
For the purposes of section 9B of this Act a...
6
Paragraph 11(3) of Schedule 4 to this Act shall have...
7
Where any Act or document refers either expressly or by...
8
Notwithstanding the repeal by this Act of section 29 of...
9
Nothing in this Act shall affect gaming licences for periods...
SCHEDULE 7
Repeals

Betting and Gaming Duties Act 1981
1981 c. 63
An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.
[30th October 1981]