{
  "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981",
  "json_url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981.json",
  "id": "ukpga/1981/63",
  "title": "Betting and Gaming Duties Act 1981",
  "short_title": "Betting and Gaming Duties Act 1981",
  "long_title": "An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.",
  "citation": "1981 c. 63",
  "type": "ukpga",
  "year": "1981",
  "number": "63",
  "version": "current",
  "date": "1981-10-30",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Betting Duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/general-betting-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "General betting duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "The duty",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Bookmakers: general bets",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Bookmakers: spread bets",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Pool betting on horse and dog races",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Net stake receipts",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5AA",
      "kind": "section",
      "number": "5AA",
      "heading": "Relief for losses",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5AA",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5AB",
      "kind": "section",
      "number": "5AB",
      "heading": "Betting exchanges",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5AB",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5A",
      "kind": "section",
      "number": "5A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5B",
      "kind": "section",
      "number": "5B",
      "heading": "Liability to pay",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5C",
      "kind": "section",
      "number": "5C",
      "heading": "Bet-brokers",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5D",
      "kind": "section",
      "number": "5D",
      "heading": "Accounting period",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5D",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "section/5E",
      "kind": "section",
      "number": "5E",
      "heading": "Double taxation relief",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-5E",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/general-betting-duty"
    },
    {
      "path": "part/I/crossheading/pool-betting-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Pool betting duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "The duty",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Duty charged on net pool betting receipts",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7ZA",
      "kind": "section",
      "number": "7ZA",
      "heading": "Relief for losses",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7ZA",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Calculating net pool betting receipts",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7A",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7B",
      "kind": "section",
      "number": "7B",
      "heading": "Net pool betting receipts: meaning of “dutiable pool bet”",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7C",
      "kind": "section",
      "number": "7C",
      "heading": "Net pool betting receipts: calculating stake money",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7C",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7D",
      "kind": "section",
      "number": "7D",
      "heading": "Net pool betting receipts: when stakes etc fall due",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7D",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7E",
      "kind": "section",
      "number": "7E",
      "heading": "Net pool betting receipts: expenses and profits",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7E",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/7F",
      "kind": "section",
      "number": "7F",
      "heading": "Net pool betting receipts: calculating winnings",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-7F",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Payment and recovery",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/8ZA",
      "kind": "section",
      "number": "8ZA",
      "heading": "Double taxation relief",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-8ZA",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/8A",
      "kind": "section",
      "number": "8A",
      "heading": "Meaning of “bet made for community benefit\" in sections 6 to 8",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-8A",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/8B",
      "kind": "section",
      "number": "8B",
      "heading": "Meaning of “accounting period\" in sections 6 to 8",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-8B",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "section/8C",
      "kind": "section",
      "number": "8C",
      "heading": "Meaning of “bet\" in sections 6 to 8A",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-8C",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/pool-betting-duty"
    },
    {
      "path": "part/I/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Prohibitions for protection of revenue.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Further prohibitions for protection of revenue: overseas bet-brokers",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-9A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/9B",
      "kind": "section",
      "number": "9B",
      "heading": "Offences under sections 9 and 9A: penalties",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-9B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Definition of pool betting.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/10A",
      "kind": "section",
      "number": "10A",
      "heading": "Definition of qualifying foreign tax",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-10A",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Definition of coupon betting.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Supplementary provisions.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Gaming Duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/gaming-licence-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Gaming licence duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-13",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-licence-duty"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-14",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-licence-duty"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-15",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-licence-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-16",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-licence-duty"
    },
    {
      "path": "part/II/crossheading/bingo-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Bingo duty",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Accounting period",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Bingo receipts",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Expenditure on bingo winnings",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/20A",
      "kind": "section",
      "number": "20A",
      "heading": "Combined bingo",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-20A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/20B",
      "kind": "section",
      "number": "20B",
      "heading": "Carrying losses forward",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-20B",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "section/20C",
      "kind": "section",
      "number": "20C",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-20C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/bingo-duty"
    },
    {
      "path": "part/II/crossheading/gaming-machine-licence-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Gaming machine licence duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Gaming machine licence duty.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/21A",
      "kind": "section",
      "number": "21A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-21A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Gaming machine licence duty.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Amount of duty.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Restrictions on provision of gaming machines.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/24A",
      "kind": "section",
      "number": "24A",
      "heading": "Unlicensed machines: duty chargeable.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-24A",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Meaning of “gaming machine”.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/25A",
      "kind": "section",
      "number": "25A",
      "heading": "Power to modify definition of “amusement machine”.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-25A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Supplementary provisions as to gaming machine licence duty.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/gaming-machine-licence-duty"
    },
    {
      "path": "part/II/crossheading/remote-gaming-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Remote gaming duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/26A",
      "kind": "section",
      "number": "26A",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26A",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26B",
      "kind": "section",
      "number": "26B",
      "heading": "The duty",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26C",
      "kind": "section",
      "number": "26C",
      "heading": "The rate",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26C",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26D",
      "kind": "section",
      "number": "26D",
      "heading": "Accounting periods",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26D",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26E",
      "kind": "section",
      "number": "26E",
      "heading": "Remote gaming receipts",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26F",
      "kind": "section",
      "number": "26F",
      "heading": "Remote gaming winnings",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26F",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26G",
      "kind": "section",
      "number": "26G",
      "heading": "Losses",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26G",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26H",
      "kind": "section",
      "number": "26H",
      "heading": "Exemptions",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26I",
      "kind": "section",
      "number": "26I",
      "heading": "Liability to pay",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26I",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26IA",
      "kind": "section",
      "number": "26IA",
      "heading": "Double taxation relief",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26IA",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26IB",
      "kind": "section",
      "number": "26IB",
      "heading": "Definition of qualifying foreign tax",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26IB",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26IC",
      "kind": "section",
      "number": "26IC",
      "heading": "Regulations about claims for double taxation relief",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26IC",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26J",
      "kind": "section",
      "number": "26J",
      "heading": "Registration",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26J",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26K",
      "kind": "section",
      "number": "26K",
      "heading": "Returns",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26K",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
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    {
      "path": "section/26L",
      "kind": "section",
      "number": "26L",
      "heading": "Enforcement",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26L",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "section/26M",
      "kind": "section",
      "number": "26M",
      "heading": "Review and appeal",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/remote-gaming-duty"
    },
    {
      "path": "part/II/crossheading/general",
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      "number": null,
      "heading": "General",
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      "parent": "part/II"
    },
    {
      "path": "section/26N",
      "kind": "section",
      "number": "26N",
      "heading": "Amounts in currencies other than sterling",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Offences by bodies corporate.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-28",
      "extent": "E+W+N.I.",
      "status": "repealed",
      "parent": "part/III"
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    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-29",
      "extent": "S",
      "status": "repealed",
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    {
      "path": "section/29A",
      "kind": "section",
      "number": "29A",
      "heading": "Evidence by certificate, etc.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-29A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
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    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-30",
      "extent": "E+W+S",
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    {
      "path": "section/31",
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      "number": "31",
      "heading": "Protection of officers.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-31",
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Orders and regulations.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/32A",
      "kind": "section",
      "number": "32A",
      "heading": "Application to limited liability partnerships",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-32A",
      "extent": null,
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    {
      "path": "section/33",
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      "number": "33",
      "heading": "Interpretation.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-33",
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      "status": null,
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    {
      "path": "section/34",
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      "heading": "Consequential and transitional provisions and repeals.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-34",
      "extent": null,
      "status": null,
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    {
      "path": "section/35",
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      "number": "35",
      "heading": "Short title, construction, commencement and extent.",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "schedule/A1",
      "kind": "schedule",
      "number": "A1",
      "heading": "Betting duties: double taxation relief",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": null
    },
    {
      "path": "schedule/A1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
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      "parent": "schedule/A1"
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    {
      "path": "schedule/A1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
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      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/schedule-A1/paragraph-1",
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    {
      "path": "schedule/A1/crossheading/definitions",
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    {
      "path": "schedule/A1/paragraph/2",
      "kind": "paragraph",
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      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/schedule-A1/paragraph-2",
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      "status": "repealed",
      "parent": "schedule/A1/crossheading/definitions"
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    {
      "path": "schedule/A1/crossheading/credit-allowed",
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      "number": null,
      "heading": "Credit allowed",
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    {
      "path": "schedule/A1/paragraph/3",
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      "path": "schedule/A1/crossheading/notional-uk-liability",
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      "heading": "Notional UK liability",
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      "path": "schedule/A1/paragraph/4",
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      "path": "schedule/A1/crossheading/notional-foreign-liability",
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      "heading": "Notional foreign liability",
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    {
      "path": "schedule/A1/paragraph/5",
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      "path": "schedule/A1/crossheading/clawback",
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      "path": "schedule/A1/paragraph/6",
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      "path": "schedule/A1/crossheading/breach-of-return-obligations",
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      "path": "schedule/A1/paragraph/7",
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      "path": "schedule/A1/crossheading/reduction-etc-in-foreign-tax-paid",
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      "path": "schedule/A1/paragraph/8",
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      "path": "schedule/1",
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      "path": "schedule/1/crossheading/definitions",
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      "path": "schedule/1/paragraph/1",
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      "path": "schedule/1/crossheading/general-administration",
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      "path": "schedule/1/paragraph/2",
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      "path": "schedule/1/paragraph/3",
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      "path": "schedule/1/crossheading/notification-to-commissioners-as-to-carrying-on-of-betting-business",
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      "path": "schedule/1/crossheading/requirement-of-permit-for-carrying-on-pool-betting-business",
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      "path": "schedule/1/paragraph/5",
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      "path": "schedule/1/paragraph/6",
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      "path": "schedule/1/crossheading/powers-to-enter-premises-and-obtain-information",
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      "heading": "Powers to enter premises and obtain information",
      "url": null,
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      "parent": "schedule/1"
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      "path": "schedule/1/paragraph/10",
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      "path": "schedule/1/crossheading/power-of-commissioners-to-estimate-general-betting-duty-payable",
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      "path": "schedule/1/paragraph/11",
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      "path": "schedule/1/crossheading/disputes-as-to-computation-of-pool-betting-duty",
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      "path": "schedule/1/paragraph/12",
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      "path": "schedule/2",
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      "path": "schedule/2/crossheading/application-for-and-duration-of-licence",
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      "path": "schedule/2/crossheading/charge-of-duty-in-respect-of-short-licence-periods",
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      "path": "schedule/2/paragraph/2",
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      "path": "schedule/2/paragraph/3",
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      "path": "schedule/2/crossheading/inspection-of-premises",
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      "path": "schedule/2/paragraph/4",
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      "path": "schedule/2/crossheading/power-to-estimate-duty",
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      "path": "schedule/2/paragraph/5",
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      "path": "schedule/2/paragraph/6",
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      "path": "schedule/2/crossheading/cooperation-with-gaming-board",
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      "path": "schedule/3",
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      "path": "schedule/3/part/I/crossheading/smallscale-bingo",
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      "path": "schedule/3/paragraph/2",
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      "path": "schedule/3/part/I/crossheading/nonprofitmaking-bingo",
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      "path": "schedule/3/part/I/crossheading/smallscale-amusements-provided-commercially",
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      "path": "schedule/3/paragraph/5",
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    {
      "path": "schedule/4",
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      "parent": null
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    {
      "path": "schedule/4/part/I",
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