Betting and Gaming Duties Act 1981

[^c4859281]: 1963 c. 3.

[^c4859291]: 1969 c. 32.

[^c4859301]: The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^key-58192654e3189be50f8a976c5b133ceb]: S. 19(3)(b) omitted (27.4.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 113(5)(a)(6)

[^key-32d2a67dc0066266ae8e5a7405a9eeeb]: S. 33(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(6)(b)

[^key-9c25cedcca413c99a6d42c3d5163a0a4]: Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)

[^key-5caef6101798816f8eb48c54b54c1125]: Word in Sch. 3 para. 5(2)(c) substituted (21.7.2009) (with effect in accordance with s. 20(5) of the amending Act) by Finance Act 2009 (c. 10), s. 20(3)

[^M_F_e2bc5987-42a2-4b3a-8b69-88080fa4fcdd]: S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2

[^key-ad6132bd5725cc6bccbfc3d645bc8ffd]: Words in s. 20(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 174 (with Sch. 2)

[^key-2b808ec70798dc45887d3c99540d124c]: S. 27 applied (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 37(5)

[^key-f50f91d3b264b8e7a1526fab2c36782e]: S. 31 applied (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 38

[^key-0685556e21e61e6bff24edbbe4ea2142]: Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)

[^key-af9e444f2e4b9fcc7263822f63b0ebf4]: Words in s. 27 substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(2) (with Sch. 24 paras. 59-62)

[^key-c90c54126b235246c1c2dcf9bb7c4b5d]: Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)

[^key-522d69b5c905588ee72dce3bc84f853e]: Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)

[^key-df69ad0f6a874b9b613b6c6290181939]: S. 26N(3)(4) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(c) (with Sch. 24 paras. 59-62)

[^key-511a6b39f4cb0fe98749c8dfe9761bf8]: Words in s. 33(2) substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(4) (with Sch. 24 paras. 59-62)

[^key-9d178cc5d698c0d10f8a028622ec49e1]: Words in s. 33(1) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(a)

[^key-166e6c40a0b50098f3e70591cf93641c]: S. 33(1B) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(b)

[^key-8bc1ff59d4177c3799baa775d7443ea9]: Words in s. 20A(3) substituted (with effect in accordance with s. 184(4) of the amending Act) by Finance Act 2013 (c. 29), s. 184(2)

[^key-f24a5f8d5f2f0fb93fe6a7c85a32987f]: S. 20A(4) omitted (with effect in accordance with s. 184(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 184(3)

[^key-411ef8d36935947c0763e6c177f8a7b7]: Figure in s. 17(1)(b) substituted (with effect in accordance with s. 122(2) of the amending Act) by Finance Act 2014 (c. 26), s. 122(1)

[^key-c0e0189297aba7d3c1a3da0a2e96543a]: Sch. 3 para. 5(1)(b) substituted (with effect in accordance with s. 123(2) of the amending Act) by Finance Act 2014 (c. 26), s. 123(1)

[^key-24e1825eece139c93ec0099f204fa67f]: Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)

[^key-bb474f9e5c74075ddac7745ed32e89f7]: Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)

[^key-10f650889b3cf99aaf7756d54a17f63c]: Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)

[^key-22ca11237e67d4928fac9d8e58127e4c]: Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)

[^key-55c3da3968f96754da2f3c814a141083]: Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)

[^key-92b209396f85544e53b779f2308947f6]: S. 17(2A) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 3 (with Sch. 29)

[^key-b5c129dbe639510c72d37bb479cc7d73]: Words in s. 27 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 5 (with Sch. 29)

[^key-c529226f772cc962bda65d17c8b6e546]: Words in s. 31 substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 6 (with Sch. 29)

[^key-1b7ab49647a67a281ca70e3ceb3828b3]: Sum in Sch. 3 para. 16(1)(a) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 5(4)(a) (with reg. 5(1))

[^key-f93573e7b4f1d0ef3f3a5c1f160cf31e]: Sum in Sch. 3 para. 16(2)(i) substituted (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 5(4)(b) (with reg. 5(1))

[^M_F_c22b2623-1512-4d1e-c48e-b7ffbd605e81]: Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)

[^key-57ae1c698d5244a302dd7d50ced68691]: Word in Sch. 3 para. 16(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

Amounts in currencies other than sterling

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The rate

Consequential and transitional provisions and repeals.

Amounts in currencies other than sterling

Amounts in currencies other than sterling

Enforcement

Restrictions on provision of gaming machines.

Offences by bodies corporate.

Enforcement

Amounts in currencies other than sterling

Bookmakers: general bets

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Registration

Consequential and transitional provisions and repeals.

Short title, construction, commencement and extent.

5E

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8ZA

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10A

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26IA

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26IB

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26IC

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SCHEDULE A1

Introduction

1

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Definitions

2

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Credit allowed

3

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Notional UK liability

4

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Notional foreign liability

5

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Clawback

6

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Breach of return obligations

7

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Reduction etc in foreign tax paid

8

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SCHEDULE 4B

Introduction

1

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Reconciliation periods

2

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Credit allowed

3

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Notional UK liability

4

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Notional foreign liability

5

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Clawback

6

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Breach of return obligations

7

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Reduction etc in foreign tax paid

8

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Carrying losses forward