Section 152 — Finance Act 2014: Notification of reliance on community benefit exemption

Notification of reliance on community benefit exemption 152 1 Where a bookmaker relies for the purposes of pool betting duty on the fact that a bet is not a Chapter 2 pool bet by virtue of being made for community benefit, the bookmaker must inform the Commissioners of that fact.

2 The Commissioners may by notice published by them—

a specify the manner in which, and the time at which, the Commissioners are to be informed as mentioned in subsection (1),

and b direct that subsection (1) is not to apply in a specified case or class of cases.