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Betting and Gaming Duties Act 1981
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Version Superseded: 06/10/2001
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2 Payment and recovery of general betting duty.U.K.
(1)The general betting duty in respect of any bet shall, without prejudice to any regulations made under paragraph 2 of Schedule 1 to this Act, be due on the making of the bet and shall be paid—
(a)in the case of a bet with a bookmaker, and without prejudice to subsection (2) below, by the bookmaker;
(b)in the case of a bet made as mentioned in section 1(1)(b) of this Act, by the Horserace Totalisator Board or other person providing the facilities by means of which the bet is made;
(c)in the case of such a bet made by means of a totalisator as is mentioned in section 1(1)(c) of this Act, by the operator.
(2)The general betting duty chargeable on any bet made with a bookmaker shall be recoverable jointly and severally from all or any of the following persons—
(a)that bookmaker;
(b)the holder of the bookmaker’s permit or betting office licence relating to the business in the course of which, or the premises at which, the bet was made;
(c)any person responsible for the management of that business or those premises;
(d)where the bookmaker is a company, any director of that company.
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