- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/12/2014
Point in time view as at 01/11/2014.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Paragraph 6.
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[F16(1)This paragraph applies if in respect of the applicable class of bets—U.K.
(a)P receives a repayment under section 5E or 8ZA for one or more accounting periods in a reconciliation period, and
(b)the amount calculated under Step 1 in paragraph 4 for the final accounting period in that reconciliation period is a negative amount.
(2)P is liable to repay all or part of the repayment or repayments received.
(3)The amount that P is liable to repay is the smallest of—
(a)the loss multiplied by the rate at which the qualifying foreign tax is charged in respect of eligible bets,
(b)the loss multiplied by the appropriate rate (as defined in paragraph 4) for the applicable class of bets, and
(c)the repayment (or the sum of the repayments) made to P for the reconciliation period.
(4)“The loss” means the negative amount mentioned in sub-paragraph (1)(b) but expressed as a positive number.
(5)If there is more than one rate at which the qualifying foreign tax is charged in respect of eligible bets, each rate is to be applied to an appropriate portion of the loss in order to arrive at the amount under sub-paragraph (3)(a).
(6)If all or part of the qualifying foreign tax is calculated other than on a net receipts basis, sub-paragraph (3) has effect as if paragraph (a) were omitted.
(7)Any amount due from P under this paragraph is to be treated as if it were an amount of unpaid general betting duty or, as the case may be, pool betting duty.]
Textual Amendments
F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 7
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