http://www.legislation.gov.uk/ukpga/1981/63/section/4/2014-12-01Betting and Gaming Duties Act 1981An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.1987-03-01texttext/xmlenStatute Law Database2024-05-23Expert Participation2014-12-01Part I Betting Duties General betting dutyF14Pool betting on horse and dog races. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .