Pool betting duty Pool betting duty

United Kingdom

1. 6The duty
2. 7Duty charged on net pool betting receipts
3. 7ZARelief for losses
4. 7ACalculating net pool betting receipts
5. 7BNet pool betting receipts: meaning of “dutiable pool bet”
6. 7CNet pool betting receipts: calculating stake money
7. 7DNet pool betting receipts: when stakes etc fall due
8. 7ENet pool betting receipts: expenses and profits
9. 7FNet pool betting receipts: calculating winnings
10. 8Payment and recovery
11. 8ZADouble taxation relief
12. 8AMeaning of “bet made for community benefit" in sections 6 to 8
13. 8BMeaning of “accounting period" in sections 6 to 8
14. 8CMeaning of “bet" in sections 6 to 8A