Betting and Gaming Duties Act 1981

Persons from whom duty recoverableU.K.

6(1)The duty payable in accordance with paragraph (b) of section 14(1) of this Act on a gaming licence in respect of any premises for any period [F1and any amount payable in anticipation of that duty by virtue of regulations under paragraph 3(3)(d) above] shall be payable by the person who was the holder of the licence but, if not paid by him as required by regulations under paragraph 3 F2 . . . above, shall be recoverable from each of the persons mentioned in sub-paragraph (2) below.U.K.

(2)The persons referred to above are—

(a)the person who was the holder of the licence;

(b)any other person who was a provider of the premises in the period;

(c)any other person concerned in the organisation or management of the gaming on the premises in the period; and

(d)any director of a company which falls within paragraphs (a), (b) or (c) above.

Textual Amendments

F1Words in Sch. 2 para. 6(1) inserted by Finance Act 1991 (c. 31, SIF 12:2), s. 6(7)

F2Word in Sch. 2 para. 6(1) repealed by Finance Act 1991 (c. 31, SIF 12:2), ss. 6(7), 123, Sch. 19 Pt.I