General betting duty General betting duty
United Kingdom
- 1The duty
- 2Bookmakers: general bets
- 3Bookmakers: spread bets
- 4Pool betting on horse and dog races
- 5Net stake receipts
- 5AARelief for losses
- 5ABBetting exchanges
- 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5BLiability to pay
- 5CBet-brokers
- 5DAccounting period
- 5EDouble taxation relief