PART 3General betting duty, pool betting duty and remote gaming duty

CHAPTER 2Pool betting duty

151Payment and recovery

1

Pool betting duty charged on a bookmaker’s profits on Chapter 2 pool bets for an accounting period—

a

becomes due at the end of the period,

b

is to be paid by the bookmaker, and

c

is to be paid when it becomes due.

2

Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty—

a

the bookmaker;

b

a person responsible for the management of any business in the course of which any bets have been made that are Chapter 2 pool bets for the purposes of the calculation of the amount of the bookmaker’s profits on Chapter 2 pool bets for any accounting period;

c

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

d

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