Section 151 — Finance Act 2014: Payment and recovery

Payment and recovery 151 1 Pool betting duty charged on a bookmaker's profits on Chapter 2 pool bets for an accounting period—

a becomes due at the end of the period, b is to be paid by the bookmaker, and c is to be paid when it becomes due.

2 Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty—

a the bookmaker;

b a person responsible for the management of any business in the course of which any bets have been made that are Chapter 2 pool bets for the purposes of the calculation of the amount of the bookmaker's profits on Chapter 2 pool bets for any accounting period;

c a person responsible for the management of any totalisator used for the purposes of any such business;

d where a person within any of paragraphs (a) to (c) is a company, a director.