Betting and Gaming Duties Act 1981

General betting dutyU.K.

F11 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)

F12 Bookmakers: general betsU.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)

F13 Bookmakers: spread betsU.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)

F14Pool betting on horse and dog racesU.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)

F15 Net stake 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)

F15AARelief 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)

F15ABBetting exchangesU.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)

5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 5A repealed (with application as mentioned in s. 6(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 6(4), 216, Sch. 43 Pt. 1(1)

F15B Liability to payU.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)

F15C Bet-brokersU.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)

F15D Accounting periodU.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)

F15EDouble 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)