Betting and Gaming Duties Act 1981

F2 [F1 5B Liability to pay U.K.

[F3 (1) All general betting duty chargeable in respect of—

(a) bets made in an accounting period, or

(b) in the case of duty chargeable under section 5AB, bets determined in an accounting period,

shall become due at the end of that period.]

(2) In the case of bets made with a bookmaker in an accounting period the general betting duty shall be paid—

(a) when it becomes due, and

(b) by the bookmaker.

(3) But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty—

(a) the holder of a [F4 general betting operating licence (in Great Britain), or a bookmaker's permit (in Northern Ireland),] for the business in the course of which the bets were made;

(b) a person responsible for the management of that business;

(c) where the bookmaker is a company, a director.

(4) In the case of bets made in an accounting period by means of facilities provided by a person as described in [F5 section 4(1)] [F6 or 5AB] the general betting duty shall be paid—

(a) when it becomes due, and

(b) by the person who provides the facilities.

(5) This section is without prejudice to paragraph 2 of Schedule 1 to this Act or regulations made under it.]

Textual Amendments

F1 Cross-heading and ss. 1-5D substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for ss. 1-5 by 2001 c. 9, s. 6, Sch. 1; S.I. 2001/3089, art. 2

F2 Cross-heading and ss. 1-5D substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for ss. 1-5 by 2001 c. 9, s. 6, Sch. 1; S.I. 2001/3089, art. 2

F3 S. 5B(1) substituted (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), s. 7(3)(a)

F4 Words in s. 5(3)(a) substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 5, 23; S.I. 2007/2532, art. 2

F5 Words in s. 5B(4) substituted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004 (c. 12), s. 15(3)

F6 Words in s. 5B(4) inserted (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), s. 7(3)(b)