18 Payment and recovery of bingo duty.U.K.
(1)Bingo duty shall be paid by the promoter of the bingo.
(2)Bingo duty shall be recoverable jointly and severally from all or any of the following persons—
(a)the promoter;
(b)any person who took money as payment by players for cards or paid prizes to players;
(c)any person who was responsible for the management of the premises on which bingo was played;
(d)where any person within paragraph (a), (b) or (c) above is a company, any director of the company.