(1)Pool betting duty shall be paid—
(a)in the case of bets made by means of totalisator, by the operator and,
(b)in the case of other bets, by the promoter.
(2)The pool betting duty chargeable on any bet shall be recoverable jointly and severally from all or any of the following persons—
(a)the conductor of the dutiable betting by way of which the bet was made;
(b)any other person responsible for the management of any premises or totalisator in respect of which that conductor has made entry or given notice in accordance with paragraph 4(2) or (4) of Schedule 1 to this Act;
(c)where a person within paragraph (a) or (b) above is a company, any director of that company.
(3)In this section—
“conductor of dutiable betting” means a person carrying on a business the carrying on of which involves or may involve any sums becoming payable by him by way of pool betting duty;
“dutiable betting” means betting by way of pool betting or coupon betting.
Textual Amendments
F1Ss. 6-8C and preceding cross-heading substituted for ss. 6-8 (24.7.2002 for specified purposes and otherwise retrospective to 31.3.2002 with effect as mentioned in s. 12(3) of the amending Act) by Finance Act 2002 (c. 23), s. 12, Sch. 4 Pt. 1 para. 2