135 General betting duty charge on Chapter 1 pool bets
Finance Act 2014 (2014 c 26) | Legislation

135  General betting duty charge on Chapter 1 pool bets

(1)     General betting duty is charged on a Chapter 1 pool bet made with a bookmaker.

(2)     It is charged at the rate of 15% of the bookmaker's profits on Chapter 1 pool bets for an accounting period.

(3)

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