15 General betting duty: pool betting
Finance Act 2004 (2004 c 12) | Legislation

Betting and gaming duties

15  General betting duty: pool betting

(1)     The Betting and Gaming Duties Act 1981 (c 63) shall be amended as follows.

(2)     For section 4 (pool betting, the Tote, &c.) substitute—

“4 Pool betting on horse and dog races

(1)     General betting duty shall be charged on pool betting which—

(a)     relates only to horse racing or dog racing, and

(b)     is not on-course betting.

(2)     But subsection (1) does not apply to pool betting if—

(a)     the promoter is outside the United Kingdom, and

(b)     it is conducted otherwise than by means of a totalisator situated in the United Kingdom.

(3)     The amount of duty charged under subsection (1) in respect of bets made by means

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