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Betting and Gaming Duties Act 1981
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- UK Public General Acts
- 1981 c. 63
- SCHEDULE 1
- Definitions
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Changes over time for: Cross Heading: Definitions
Version Superseded: 01/12/2014
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- 01/02/1991- Amendment
- 24/04/2002- Amendment
- 01/04/2005
Point in time - 01/12/2014- Amendment
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DefinitionsU.K.
1U.K.In this Schedule—
“general betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of general betting duty [F1or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty];
“general betting operations” means betting operations which do not involve liability to pool betting duty;
“pool betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of pool betting duty[F2 or would or might involve such sums becoming so payable if receipts from bets made for community benefit (as defined by section 8A of this Act) were not excluded from that duty.]
Textual Amendments
F1Words added by Finance Act 1987 (c. 16, SIF 12:2), s. 3(3)(a)(b)(4)
F2Words inserted in Sch. 1 para. 1 (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), s. 12(1)(2)(6), Sch. 4 Pt. 1 para. 10(2)
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