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Betting and Gaming Duties Act 1981

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Part IIU.K. Gaming Duties

Gaming licence dutyU.K.

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Textual Amendments

F1S. 13 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2 (with s. 10).

F214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Textual Amendments

F2S. 14 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

F315. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Textual Amendments

F3S. 15 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

F416. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Textual Amendments

F4S. 16 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

F5...U.K.

Textual Amendments

F5S. 17 cross-heading omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(b)(3) (with Sch. 13 para. 21)

F617Bingo dutyU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F618Accounting periodU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F619Bingo receiptsU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F620Expenditure on bingo winningsU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F620ACombined bingoU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F620BCarrying losses forwardU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

F620CSupplementaryU.K.

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Textual Amendments

F6Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)

Gaming machine licence dutyU.K.

F721 Gaming machine licence duty.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

F821A.—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F8S. 21A repealed (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(3)(11), Sch. 26 Pt. II Note.

F722 Gaming machine licence duty.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

F7 23 Amount of duty.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

F724 Restrictions on provision of gaming machines.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

F724A Unlicensed machines: duty chargeable.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

F725 Meaning of “gaming machine”.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

25A Power to modify definition of “amusement machine”.U.K.

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9S. 25A repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(5), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))

F726 Supplementary provisions as to gaming machine licence duty.U.K.

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Textual Amendments

F7Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

Remote gaming dutyU.K.

F1026AInterpretationU.K.

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Textual Amendments

F1026BThe dutyU.K.

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Textual Amendments

F1026CThe rateU.K.

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Textual Amendments

F1026DAccounting periodsU.K.

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Textual Amendments

F1026ERemote gaming receiptsU.K.

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Textual Amendments

F1026FRemote gaming winningsU.K.

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Textual Amendments

F1026GLossesU.K.

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Textual Amendments

F1026HExemptionsU.K.

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Textual Amendments

F1026ILiability to payU.K.

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Textual Amendments

F1026IADouble taxation reliefU.K.

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Textual Amendments

F1026IBDefinition of qualifying foreign taxU.K.

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Textual Amendments

F1026ICRegulations about claims for double taxation reliefU.K.

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Textual Amendments

F1026JRegistrationU.K.

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Textual Amendments

F1026KReturnsU.K.

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Textual Amendments

F1026LEnforcementU.K.

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Textual Amendments

F1026MReview and appealU.K.

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Textual Amendments

[F11General]U.K.

Textual Amendments

F11Cross-heading preceding s. 26N inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 3; S.I. 2007/2172, art. 2

[F12[F1326N]Amounts in currencies other than sterlingU.K.

(1)Any reference in this Part of this Act to a amount in sterling, in the context of—

(a)the cost of playing a game, or

(b)the amount of the prize for a game,

includes a reference to the equivalent amount in another currency.

(2)The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.

F14(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F12S. 26A inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 11(2) (with s. 11(3))

F13S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2

F14S. 26N(3)(4) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(c) (with Sch. 24 paras. 59-62)

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