{
  "url": "https://openlegislation.uk/finance-act-2014/section-190",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-190.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/190",
  "kind": "section",
  "number": "190",
  "heading": "Index",
  "text": "The Table lists the places where some of the expressions used in this Part are defined or otherwise explained.\nbetsection 183\nbet at fixed oddssection 185\nbet made for community benefitsection 153\nbetting facilitiessection 189\nbookmakersection 189\nChapter 1 pool betsection 134(1) to (4)\nChapter 2 pool betsection 143(1) to (4)\nChapter 1 stake fundsection 134(5)\nChapter 2 stake fundsection 143(5)\nchargeable personsection 155(2)\nthe Commissionerssection 189\nexcluded betsection 187(2)\nfinancial spread betsection 128(2)\ngame of chancesection 188(1)(b) and (3)\ngamingsection 188(1)(a)\ngaming payment (in Chapter 3)section 159\ngaming prize fundsection 154(2)\ngaming providersection 155(1)\ngeneral betsection 126\nnon-financial spread betsection 128(2)\non-course betsection 187(1)\noperatorsection 189\nordinary Chapter 1 pool betsection 134(6)\nordinary Chapter 2 pool betsection 143(6)\nordinary gamingsection 154(3)\npool bettingsection 184\npooled prize gamingsection 154(2)\npooled stake Chapter 1 pool betsection 134(5)\npooled stake Chapter 2 pool betsection 143(5)\npromotersection 189\nprovision of, and expenditure on, a prize (in sections 156 and 157)section 160\nregistrable personsection 170(6)\nremote bet section 127A\nremote gamingsection 154(1)\nremote operating licencesection 189\nspread betsection 128(1)\nstake money (in Chapter 1)section 139\nstake money (in Chapter 2)section 148\nUK personsection 186\nwinnings (in Chapter 1)sections 140 and 189\nwinnings (in Chapter 2)sections 149 and 189",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 190 table substituted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 190 table inserted (for accounting periods beginning on or after 1.4.2027) by Finance Act 2026 (c. 11), s. 87(5)(7) (with s. 87(8)(9))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/190",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}