Part I Betting Duties
General betting duty
F15B Liability to pay
1
At the end of each accounting period all general betting duty chargeable in respect of bets made in the period shall become due.
2
In the case of bets made with a bookmaker in an accounting period the general betting duty shall be paid—
a
when it becomes due, and
b
by the bookmaker.
3
But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty—
a
the holder of a bookmaker’s permit for the business in the course of which the bets were made;
b
a person responsible for the management of that business;
c
where the bookmaker is a company, a director.
4
In the case of bets made in an accounting period by means of facilities provided by a person as described in section 4(1) to (3) the general betting duty shall be paid—
a
when it becomes due, and
b
by the person who provides the facilities.
5
This section is without prejudice to paragraph 2 of Schedule 1 to this Act or regulations made under it.