Part IU.K. Betting Duties
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F2S. 5A repealed (with application as mentioned in s. 6(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 6(4), 216, Sch. 43 Pt. 1(1)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)
Pool betting dutyU.K.
F16 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)
F17 Duty charged on net pool betting 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)
F17ZARelief 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)
F17A Calculating net pool betting 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)
F17B Net pool betting receipts: meaning of “dutiable pool bet”U.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)
F17C Net pool betting receipts: calculating stake moneyU.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)
F17D Net pool betting receipts: when stakes etc fall dueU.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)
F17E Net pool betting receipts: expenses and profitsU.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)
F17F Net pool betting receipts: calculating winningsU.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)
F18 Payment and recoveryU.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)
F18ZADouble 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)
F18A Meaning of “bet made for community benefit" in sections 6 to 8U.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)
F18B Meaning of “accounting period" in sections 6 to 8U.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)
F18C Meaning of “bet" in sections 6 to 8AU.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)
GeneralU.K.
9 Prohibitions for protection of revenue.U.K.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
9A Further prohibitions for protection of revenue: overseas bet-brokersU.K.
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Textual Amendments
9B Offences under sections 9 and 9A: penaltiesU.K.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F110 Definition of pool betting.U.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)
F110ADefinition of qualifying foreign taxU.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)
11 Definition of coupon betting.U.K.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F6S. 11 repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 8, Sch. 40 Pt. 1(4)
F112 Supplementary provisions.U.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)