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Finance Act 2014

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138Profits on retained winnings on Chapter 1 pool bets
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(1)The amount of a bookmaker’s profits for an accounting period in respect of retained winnings on Chapter 1 pool bets is the aggregate of the amounts which cease to be qualifying amounts in the accounting period.

(2)An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 140(2)(b), it has been taken into account in calculating the bookmaker’s profits for any accounting period under section 136 or 137.

(3)An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn from the account by P as mentioned in section 140(2)(b), P ceases to be entitled to withdraw it.

(4)The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.

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