Article 2 Citation and interpretation

(1)

In this Order, “remote gambling taxes” means

(a)

general betting duty^f1;

(b)

pool betting duty^f2; and

(c)

remote gaming duty^f3.

Annotations

f1: A person is required to pay a general betting duty under sections 142(2) and 142(4) of the Finance Act 2014 (c.26). Under regulation 4(1) of the General Betting, Pool Betting and Remote Gaming Duties (Returns, Payments, Information and Records) Regulations 2014 (S.I. 2014/2912) (“the Regulations”), a person liable to pay any general betting duty under the above sections need not do so for 30 days after the end of the accounting period mentioned in those sections.
f2: A person is required to pay a pool betting duty under section 151(1) of the Finance Act 2014. Under regulation 4(1) of the Regulations, a person liable to pay any pool betting duty under the above sections need not do so for 30 days after the end of the accounting period mentioned in that section.
f3: A person is liable to pay a remote gaming duty under sections 162(1) and 162(2) of the Finance Act 2014. Under regulation 4(2) of the Regulations, a person liable to pay any remote gaming duty under the above sections must ensure that it is paid not later than 30 days after the end of the accounting period mentioned in those sections.