Finance Act 2014

152Notification of reliance on community benefit exemption

This section has no associated Explanatory Notes

(1)Where a bookmaker relies for the purposes of pool betting duty on the fact that a bet is not a Chapter 2 pool bet by virtue of being made for community benefit, the bookmaker must inform the Commissioners of that fact.

(2)The Commissioners may by notice published by them—

(a)specify the manner in which, and the time at which, the Commissioners are to be informed as mentioned in subsection (1), and

(b)direct that subsection (1) is not to apply in a specified case or class of cases.