These Regulations may be cited as the Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010 and come into force on 26th September 2010.

(1)    This regulation amends the General Betting Duty Regulations 2001 as follows.

(2)    Renumber regulation 1 as regulation 1(1), and insert as regulation 1(2)—

“(2)    Their provision, however, for pool betting duty forming part of regulations 3, 5, 6, 10 and 11 starts having effect on 26th September 2010.”.

(3)    In regulation 3—

(a)    in the meaning for “accounting period”, after “Act”, insert: “(for general betting duty) or section 8B(1)(a) of the Act (for pool betting duty)”;

(b)    in the meaning for “bookmaker, before the first use of “includes”, insert: “is used in relation to general betting duty only, and”;

(c)    in the meaning for “duty”:

(i)    before “means”, insert: “, in places where the one in question is not mentioned,”;

(ii)    after “Act”, insert: “and, but only in regulations 5, 6, 10 and 11, pool betting duty charged in accordance with sections 7 to 8C of the Act”;

(d)    in the meaning for “on-course bookmaker”, before “means”, insert: “is used in relation to general betting duty only, and”.

(4)    In regulation 5(1)—

(a)    after “bookmaker”, insert: “and every primary payer”;

(b)    after “relates”, insert: “(for general betting duty), or by the fifteenth day of the calendar month following the calendar month in which the accounting period to which it relates ends (for pool betting duty); and in these Regulations “primary payer”, as described in section 8(2)(a) of the Act, is used in relation to pool betting duty only”.

(5)    In regulation 6(1), after “the end of an accounting period”, insert: “(for general betting duty) or the fifteenth day of the calendar month following the calendar month in which an accounting period ends (for pool betting duty),”.

(6)    In regulations 6(1) and 6(3), after “bookmaker”, insert: “or primary payer”.

(7)    In regulation 10(1)—

(a)    after “bookmaker”, insert: “or qualifying primary payer”;

(b)    after “months”, insert: “(for a qualifying bookmaker), or each comprising three consecutive periods individually meeting the description in section 8B(1)(a) of the Act (for a qualifying primary payer),”.

(8)    In regulation 10(2)—

(a)    for “three-month”, substitute: “such”;

(b)    after “first calendar month of that accounting period”, insert: “(for general betting duty), or a Sunday immediately following the last Saturday in a calendar month as the first day of that accounting period (for pool betting duty)”.

(9)    In regulation 10(3)—

(a)    after “bookmaker”, insert: “or primary payer”;

(b)    after “if”, insert: “, in relation to the duty in question”.

(10)    In regulation 10(6)—

(a)    after “A bookmaker”, insert: “or primary payer”;

(b)    after “qualifying bookmaker”, insert: “or qualifying primary payer”;

(c)    after “bets”, insert: “(for a bookmaker) or dutiable pool bets (for a primary payer)”.

(11)    In regulation 11(1)—

(a)    after “bookmaker's”, insert: “or primary payer's”;

(b)    after “and”, insert: “, in relation to the duty in question,”;

(c)    after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act (for a primary payer)”.

(12)    In regulation 11(2)—

(a)    after “bookmaker's”, insert: “or primary payer's”;

(b)    for “any three-month”, substitute: “any such specified”;

(c)    after “bookmaker”, insert: “or primary payer”;

(d)    after “bets”, insert: “(for a bookmaker) or dutiable pool bets (for a primary payer)”;

(e)    after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Act (for a primary payer)”;

(f)    for “that three-month”, substitute: “that specified”.

(13)    In regulation 11(3), after “bookmaker”, insert: “or primary payer”.

(1)    This paragraph amends the Betting and Gaming Duties Act 1981 as follows—

(a)    in section 8(1)(c) (payment of pool betting duty), omit: “and any directions under paragraph 3 of Schedule 1 to this Act”;

(b)    in Schedule 1, omit paragraph 3 (payment of pool betting duty).

(2)    The time for payment of pool betting duty is unaffected by paragraph (1) if it fell before 26th September 2010 pursuant to a direction under Schedule 1, paragraph 3 to that Act.

Dave Hartnett

Bernadette Kenny

Two of the Commissioners for Her Majesty's Revenue and Customs

9th July 2010

Regulation 2 of this instrument amends the General Betting Duty Regulations 2001 (SI 2001/3088) so that the existing provisions for general betting duty about furnishing returns, paying the duty, and changing between monthly and quarterly accounting periods are modified to apply to pool betting duty as well. Regulation 3 consequently repeals current provisions about the payment of pool betting duty.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.