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        Betting and Gaming Duties Act 1981 (c. 63)
        Introductory Text
        Main body
        Part I Betting Duties
        General betting duty
        1 The duty
        2 Bookmakers: general bets
        3 Bookmakers: spread bets
        4 Other betting
        5 Net stake receipts
        5AA Relief for losses
        5AB Betting exchanges
        5A Multiple bets
        5B Liability to pay
        5C Bet-brokers
        5D Accounting period
        Pool betting duty
        6 The duty
        7 Duty charged on net pool betting receipts
        7ZA Relief for losses
        7A Calculating net pool betting receipts
        7B Net pool betting receipts: meaning of "dutiable pool bet"
        7C Net pool betting receipts: calculating stake money
        7D Net pool betting receipts: when stakes etc fall due
        7E Net pool betting receipts: expenses and profits
        7F Net pool betting receipts: calculating winnings
        8 Payment and recovery
        8A Meaning of "bet made for community benefit" in sections 6 to 8
        8B Meaning of "accounting period" in sections 6 to 8
        8C Meaning of "bet" in sections 6 to 8A
        General
        9. Prohibitions for protection of revenue.
        9A Further prohibitions for protection of revenue: overseas bet-brokers
        9B Offences under sections 9 and 9A: penalties
        10. Definition of pool betting.
        11. Definition of coupon betting.
        12. Supplementary provisions.
        Part II Gaming Duties
        Gaming licence duty
        13. Gaming licences.
        14. Gaming licence duty.
        15. Gaming without duly paid licence.
        16. Supplementary provisions as to gaming licence duty.
        Bingo duty
        17 Bingo duty
        18 Accounting period
        19 Bingo receipts
        20 Expenditure on bingo winnings
        20A Combined bingo
        20B Carrying losses forward
        20C Supplementary
        Gaming machine licence duty
        21. Gaming machine licence duty.
        21A.- Special licences.
        22. Gaming machine licence duty.
        23. Amount of duty.
        24. Restrictions on provision of gaming machines.
        24A. Unlicensed machines: duty chargeable.
        25. Meaning of"gaming machine".
        25A. Power to modify definition of"amusement machine".
        26. Supplementary provisions as to gaming machine licence duty.
        Remote gaming duty
        26A Interpretation
        26B The duty
        26C The rate
        26D Accounting periods
        26E Remote gaming receipts
        26F Remote gaming winnings
        26G Losses
        26H Exemptions
        26I Liability to pay
        26J Registration
        26K Returns
        26L Enforcement
        26M Review and appeal
        General
        26N. Amounts in currencies other than sterling
        Part III General
        27. Offences by bodies corporate.
        28. Recovery of duty by distress in England and Wales.
        29. Recovery of duty by poinding in Scotland.
        29A. Evidence by certificate, etc.
        30. . . .
        31. Protection of officers.
        32. Orders and regulations.
        32A. Application to limited liability partnerships
        33. Interpretation.
        34. Consequential and transitional provisions and repeals.
        35. Short title, construction, commencement and extent.
        Schedules
        SCHEDULE 1 Betting duties
        SCHEDULE 2 Gaming Licence Duty
        SCHEDULE 3 Bingo Duty
        Part I Exemption from Duty
        Part II Supplementary Provisions
        SCHEDULE 4 Amusement Machine Licence duty
        Part I Exemptions from requirement of Excise Licence
        Part II Supplementary provisions
        SCHEDULE 4A Unlicensed amusement machines
        SCHEDULE 5 Consequential Amendments
        SCHEDULE 6 Transitional Provisions and Savings
        SCHEDULE 7 Repeals

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