Section 142 — Finance Act 2014: Liability to pay

Liability to pay 142 1 All general betting duty chargeable in respect of—

a bets made in an accounting period, or b in the case of duty chargeable under section 141, bets determined in an accounting period, becomes due at the end of that period.

2 In the case of bets made with a bookmaker in an accounting period the general betting duty is to be paid—

a when it becomes due, and b by the bookmaker.

3 But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty—

a the holder of any licence which authorises—

i the provision of facilities for betting by the business in the course of which the bets were made, or ii betting at the place where the bets were made;

b a person responsible for the management of the business mentioned in paragraph (a)(i);

c where the bookmaker is a company, a director.

4 In the case of bets made in an accounting period by means of facilities provided by a person as described in section 141 the general betting duty is to be paid—

a when it becomes due, and b by the person who provides the facilities.