Betting and Gaming Duties Act 1981 (c. 63)

SCHEDULES

[F1 SCHEDULE A1 U.K. Betting duties: double taxation relief

Textual Amendments

F1 Sch. 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

Breach of return obligations U.K.

7 U.K. The Commissioners are not required to make a repayment under section 5E or 8ZA if P is in breach of any obligation to deliver a return with respect to—

(a) general betting duty,

(b) pool betting duty,

(c) bingo duty,

[F2 (ca) machine games duty,]

(d) remote gaming duty,

(e) gaming duty, or

(f) lottery duty.]

Textual Amendments

F2 Sch. A1 para. 7(ca) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 45