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Revised Statute from The UK Statute Law Database

Betting and Gaming Duties Act 1981 (c. 63)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following years: 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Betting and Gaming Duties Act 1981

1981 CHAPTER 63

Contents

Go to Preamble

  1. Part I

    Betting Duties

    1. General betting duty

      1. 1. The duty

      2. 2. Bookmakers: general bets

      3. 3. Bookmakers: spread bets

      4. 4.Pool betting on horse and dog races

      5. 5. Net stake receipts

      6. 5AA.Relief for losses

      7. 5AB.Betting exchanges

      8. 5A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 5B. Liability to pay

      10. 5C. Bet-brokers

      11. 5D. Accounting period

    2. Pool betting duty

      1. 6. The duty

      2. 7. Duty charged on net pool betting receipts

      3. 7ZA.Relief for losses

      4. 7A. Calculating net pool betting receipts

      5. 7B. Net pool betting receipts: meaning of “dutiable pool bet”

      6. 7C. Net pool betting receipts: calculating stake money

      7. 7D. Net pool betting receipts: when stakes etc fall due

      8. 7E. Net pool betting receipts: expenses and profits

      9. 7F. Net pool betting receipts: calculating winnings

      10. 8. Payment and recovery

      11. 8A. Meaning of “bet made for community benefit" in sections 6 to 8

      12. 8B. Meaning of “accounting period" in sections 6 to 8

      13. 8C. Meaning of “bet" in sections 6 to 8A

    3. General

      1. 9. Prohibitions for protection of revenue

      2. 9A. Further prohibitions for protection of revenue: overseas bet-brokers

      3. 9B. Offences under sections 9 and 9A: penalties

      4. 10. Definition of pool betting

      5. 11. Definition of coupon betting

      6. 12. Supplementary provisions

  2. Part II

    Gaming Duties

    1. Gaming licence duty

      1. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      1. 17.Bingo duty

      2. 18.Accounting period

      3. 19.Bingo receipts

      4. 20.Expenditure on bingo winnings

      5. 20A.Combined bingo

      6. 20B.Carrying losses forward

      7. 20C.Supplementary

    2. Gaming machine licence duty

      1. 21. Gaming machine licence duty

      2. 21A.—.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 22. Gaming machine licence duty

      4. 23. Amount of duty

      5. 24. Restrictions on provision of gaming machines

      6. 24A. Unlicensed machines: duty chargeable

      7. 25. Meaning of “gaming machine”

      8. 25A. Power to modify definition of “amusement machine”

      9. 26. Supplementary provisions as to gaming machine licence duty

    3. [F1Remote gaming duty

      1. 26A.Interpretation

      2. 26B.The duty

      3. 26C.The rate

      4. 26D.Accounting periods

      5. 26E.Remote gaming receipts

      6. 26F.Remote gaming winnings

      7. 26G.Losses

      8. 26H.Exemptions

      9. 26I.Liability to pay

      10. 26J.Registration

      11. 26K.Returns

      12. 26L.Enforcement

      13. 26M.Review and appeal

    4. General

      1. 26N.Amounts in currencies other than sterling

  3. Part III

    General

    1. 27. Offences by bodies corporate (E+W+S)

    2. 27. Offences by bodies corporate (E+W+S+N.I.)

    3. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 29.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 29A. Evidence by certificate, etc

    6. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 31. Protection of officers

    8. 32. Orders and regulations

    9. 32A.Application to limited liability partnerships

    10. 33. Interpretation

    11. 34. Consequential and transitional provisions and repeals

    12. 35. Short title, construction, commencement and extent

  4. SCHEDULE 1

    Betting duties

  5. SCHEDULE 2

    Gaming Licence Duty

  6. SCHEDULE 3

    Bingo Duty

  7. SCHEDULE 4

    Amusement Machine Licence duty

  8. Schedule 4A

    Unlicensed amusement machines

  9. SCHEDULE 5

    Consequential Amendments

  10. SCHEDULE 6

    Transitional Provisions and Savings

  11. SCHEDULE 7

    Repeals

An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.

[30th October 1981]

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