PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 1General betting duty
Payment
142Liability to pay
1
All general betting duty chargeable in respect of—
a
bets made in an accounting period, or
b
in the case of duty chargeable under section 141, bets determined in an accounting period,
becomes due at the end of that period.
2
In the case of bets made with a bookmaker in an accounting period the general betting duty is to 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 any licence which authorises—
i
the provision of facilities for betting by the business in the course of which the bets were made, or
ii
betting at the place where the bets were made;
b
a person responsible for the management of the business mentioned in paragraph (a)(i);
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 141 the general betting duty is to be paid—
a
when it becomes due, and
b
by the person who provides the facilities.