Amendments to the General Betting Duty Regulations 2001: pool betting duty returns, payments, accounting periods
2.—(1) This regulation amends the General Betting Duty Regulations 2001(1) as follows.
(2) Renumber regulation 1 as regulation 1(1), and insert as regulation 1(2)—
“(2) Their provision, however, for pool betting duty forming part of regulations 3, 5, 6, 10 and 11 starts having effect on 26th September 2010.”.
(3) In regulation 3—
(a)in the meaning for “accounting period”, after “Act”, insert: “(for general betting duty) or section 8B(1)(a) of the Act(2) (for pool betting duty)”;
(b)in the meaning for “bookmaker, before the first use of “includes”, insert: “is used in relation to general betting duty only, and”;
(c)in the meaning for “duty”:
(i)before “means”, insert: “, in places where the one in question is not mentioned,”;
(ii)after “Act”, insert: “and, but only in regulations 5, 6, 10 and 11, pool betting duty charged in accordance with sections 7 to 8C of the Act(3)”;
(d)in the meaning for “on-course bookmaker”, before “means”, insert: “is used in relation to general betting duty only, and”.
(4) In regulation 5(1)—
(a)after “bookmaker”, insert: “and every primary payer”;
(b)after “relates”, insert: “(for general betting duty), or by the fifteenth day of the calendar month following the calendar month in which the accounting period to which it relates ends(4) (for pool betting duty); and in these Regulations “primary payer”, as described in section 8(2)(a) of the Act(5), is used in relation to pool betting duty only”.
(5) In regulation 6(1), after “the end of an accounting period”, insert: “(for general betting duty) or the fifteenth day of the calendar month following the calendar month in which an accounting period ends(6) (for pool betting duty),”.
(6) In regulations 6(1) and 6(3), after “bookmaker”, insert: “or primary payer”.
(7) In regulation 10(1)—
(a)after “bookmaker”, insert: “or qualifying primary payer”;
(b)after “months”, insert: “(for a qualifying bookmaker), or each comprising three consecutive periods individually meeting the description in section 8B(1)(a) of the Act(7) (for a qualifying primary payer),”.
(8) In regulation 10(2)—
(a)for “three-month”, substitute: “such”;
(b)after “first calendar month of that accounting period”, insert: “(for general betting duty), or a Sunday immediately following the last Saturday in a calendar month as the first day of that accounting period(8) (for pool betting duty)”.
(9) In regulation 10(3)—
(a)after “bookmaker”, insert: “or primary payer”;
(b)after “if”, insert: “, in relation to the duty in question”.
(10) In regulation 10(6)—
(a)after “A bookmaker”, insert: “or primary payer”;
(b)after “qualifying bookmaker”, insert: “or qualifying primary payer”;
(c)after “bets”, insert: “(for a bookmaker) or dutiable pool bets(9) (for a primary payer)”.
(11) In regulation 11(1)—
(a)after “bookmaker’s”, insert: “or primary payer’s”;
(b)after “and”, insert: “, in relation to the duty in question,”;
(c)after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act(10) (for a primary payer)”.
(12) In regulation 11(2)—
(a)after “bookmaker’s”, insert: “or primary payer’s”;
(b)for “any three-month”, substitute: “any such specified”;
(c)after “bookmaker”, insert: “or primary payer”;
(d)after “bets”, insert: “(for a bookmaker) or dutiable pool bets(11) (for a primary payer)”;
(e)after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act(12) (for a primary payer)”;
(f)for “that three-month”, substitute: “that specified”.
(13) In regulation 11(3), after “bookmaker”, insert: “or primary payer”.
S.I. 2001/3088, amended by S.I. 2003/2631, 2004/768.
The Betting and Gaming Duties Act 1981 (c. 63), section 8B was substituted as mentioned in footnote (b) on this page.
The Betting and Gaming Duties Act 1981 (c. 63), sections 7 to 8C were initially substituted by the Finance Act 2002 (c. 23), Schedule 4, Part 1, paragraph 2. Section 7ZA was inserted later by the Finance Act 2003 (c. 14), section 6(5). Section 7B was amended later by the Finance Act 2004 (c. 12), section 15(4) and Schedule 42, Part 1(2).
A pool betting duty “accounting period” ends with the last Saturday in a calendar month, and begins with the Sunday immediately following the previous such Saturday, under the Betting and Gaming Duties Act 1981 (c. 63), section 8B(1)(a). Section 8B was substituted as mentioned in footnote (a) on this page.
The Betting and Gaming Duties Act 1981 (c. 63), section 8(2)(a) provides that “the primary payer” is the person on whose net pool betting receipts the duty is charged. Section 8 was substituted as mentioned in footnote (a) on this page.
See footnote (b) on this page about the end of a pool betting duty accounting period.
See footnote (b) on this page about a pool betting duty accounting period and the Betting and Gaming Duties Act 1981 (c. 63), section 8B(1)(a).
See footnote (b) on this page about the beginning of a pool betting duty accounting period.
The Betting and Gaming Duties Act 1981 (c. 63), section 7B gives the meaning of “dutiable pool bet”. This section was substituted and amended as mentioned in footnote (a) on this page.
See footnote (b) on page 2 about a pool betting duty accounting period and the Betting and Gaming Duties Act 1981 (c. 63), section 8B(1)(a).
See footnote (g) on page 2 about “dutiable pool bet”.
See footnote (b) on page 2 about a pool betting duty accounting period and the Betting and Gaming Duties Act 1981 (c.63), section 8B(1)(a) .