http://www.legislation.gov.uk/ukpga/2014/26/section/128Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25
Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(i)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(b)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 31 para. 2(4A)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(c)s. 61(6)Finance Act 2014Sch. 31 para. 3(1A)Finance (No. 2) Act 2017Sch. 14 para. 45(3)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(a)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(b)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(c)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(i)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(b)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 32 para. 1(3A)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(c)s. 61(6)
PART 3
General betting duty, pool betting duty and remote gaming dutyCHAPTER 1General betting duty<Emphasis>General <Addition ChangeId="key-486d108b7ba125a669961482cd3a27b6-1777451465755" CommentaryRef="key-486d108b7ba125a669961482cd3a27b6">, remote</Addition> and spread bets</Emphasis>Spread bets1281A bet is a spread bet for the purposes of this Part if it constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financial Services and Markets Act 2000.2In this Part—“financial spread bet” means a spread bet the subject of which is a financial matter, and“non-financial spread bet” means any other spread bet.3The Commissioners may by regulations provide that a specified matter—ais to be treated as a financial matter for the purposes of subsection (2), orbis not to be treated as a financial matter for those purposes.Word in s. 126 cross-heading inserted (for accounting periods beginning on or after 1.4.2027) by Finance Act 2026 (c. 11), s. 87(2)(7) (with s. 87(8)(9))