Search Legislation

Advanced Search

Betting and Gaming Duties Act 1981

Status:

This is the original version (as it was originally enacted).

8Payment and recovery of pool betting duty

(1)Pool betting duty shall be paid—

(a)in the case of bets made by means of a 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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources