becomes due at the end of the period,

shall be paid by the person, and

shall, subject to any regulations under subsection (3) and any directions under paragraph 3 of Schedule 1 to this Act, be paid when it becomes due.

the person on whose net pool betting receipts the duty is charged (“the primary payer”);

a person responsible for the management of any business in the course of which any bets have been made that are dutiable pool bets for the purposes of calculations under section 7A of the amount of the primary payer’s net pool betting receipts for any accounting period;

a person responsible for the management of any totalisator used for the purposes of any such business;

where a person within any of paragraphs (a) to (c) is a company, a director.

make provision as to when pool betting duty is to be paid (including provision repealing paragraph 3 of Schedule 1 to this Act and the reference to that paragraph in subsection (1)(c));

make provision as to how pool betting duty is to be paid.

make provision that applies generally or only in relation to a specified person or class of person;

make different provision for different purposes;

make transitional provision.