- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/08/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 11/08/2011. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Section 7F.
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(1)Subsections (2) to (5) apply for the purpose of calculating W in a calculation under section 7A.
(2)The reference to paying an amount to a person includes a reference to holding it in an account if the person is notified that the amount is being held for him in the account and that he is entitled to withdraw it on demand.
(3)The return of a stake shall be treated as a payment by way of winnings.
(4)Only payments of money shall be taken into account.
(5)Where a bet made before 31st March 2002 relates to events at least one of which takes place before that date and at least one of which takes place on or after that date, no account shall be taken of any payment by way of winnings on the bet.
(6)The Commissioners may by regulations make provision as to when amounts paid by way of winnings are to be treated as being paid for the purposes of calculating W in a calculation under section 7A.
(7)Regulations made under subsection (6) may—
(a)make provision that applies generally or only in relation to a specified description of bet;
(b)make different provision for different purposes;
(c)make provision applying in respect of amounts paid before the regulations are made (including amounts paid before the passing of the Finance Act 2002);
(d)make transitional provision.]
Textual Amendments
F1Ss. 6-8C and preceding cross-heading substituted for ss. 6-8 (24.7.2002 for specified purposes and otherwise retrospective to 31.3.2002 with effect as mentioned in s. 12(3) of the amending Act) by Finance Act 2002 (c. 23), s. 12, Sch. 4 Pt. 1 para. 2
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