Finance Act 2014
Sections and provisions with full text and the judgments that cite each one.
Section 152 — 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…
Section 153 — Bets made for community benefit
Bets made for community benefit 153 1 For the purposes of this Part (but subject to any direction under subsection (3)), a bet is made “for community benefit” if— a the promoter of the betting…
Section 153A — Power to require information or documents in relation to applications for registration
Power to require information or documents in relation to applications for registration 153A 1 This section applies where an application for a pension scheme to be registered is made. 2 An officer of…
Section 153B — Power to inspect documents in relation to applications for registration
Power to inspect documents in relation to applications for registration 153B 1 This section applies where an application for a pension scheme to be registered is made. 2 An officer of Revenue and…
Section 153C — Penalties for failure to comply with information notices etc
Penalties for failure to comply with information notices etc 153C 1 This section applies where a person other than the scheme administrator— a fails to comply with an information notice under section…
Section 153D — Penalties for inaccurate information in applications
Penalties for inaccurate information in applications 153D 1 This section applies where— a an application under section 153 contains information which is inaccurate, b the inaccuracy is material, and…
Section 153E — Penalties for inaccurate information or documents provided under information notice
Penalties for inaccurate information or documents provided under information notice 153E 1 This section applies where— a in complying with an information notice under section 153A, a person provides…
Section 153F — Penalties for false declarations
Penalties for false declarations 153F 1 This section applies where— a a declaration accompanying an application under section 153 is false, and b at least one of conditions A to C in section 153D is…
Section 154 — Remote gaming
Remote gaming 154 1 For the purposes of this Part “remote gaming” is gaming in which persons participate by the use of— a the internet, b telephone, c television, d radio, or e any other kind of…
Section 155 — Remote gaming duty
Remote gaming duty 155 1 A duty of excise, to be known as remote gaming duty, is charged on a chargeable person's participation in remote gaming under arrangements (whether or not enforceable)…
Section 156 — Profits on pooled prize gaming
Profits on pooled prize gaming 156 1 Take the following steps to calculate the amount of a gaming provider's profits for an accounting period in respect of pooled prize gaming. Step 1 Take the…
Section 156A — Cases where application for registration not decided within 6 months
Cases where application for registration not decided within 6 months 156A 1 This section applies where— a an application for a pension scheme to be registered is made, but b the scheme administrator…
Section 157 — Profits on ordinary gaming
Profits on ordinary gaming 157 1 To calculate the amount of a gaming provider's profits for an accounting period in respect of ordinary gaming— a take the aggregate of the gaming payments made to the…
Section 158 — Profits on retained prizes
Profits on retained prizes 158 1 The amount of a gaming provider's profits for an accounting period in respect of retained prizes is the aggregate of the amounts which cease to be qualifying amounts…
Section 159 — Gaming payments
Gaming payments 159 1 Where a chargeable person participates in remote gaming, the “ gaming payment ” for the purposes of this Chapter is the aggregate of— a any amount that entitles the person to…
Section 159A — Play using the results of successful freeplay
Play using the results of successful freeplay 159A 1 Where a chargeable person participates in remote gaming, an amount is not to be taken into account in determining the “gaming payment” (if any)…
Section 159B — Power to inspect documents for purpose of considering if scheme administrator is fit and proper
Power to inspect documents for purpose of considering if scheme administrator is fit and proper 159B 1 An officer of Revenue and Customs may— a enter any business premises of the scheme administrator…
Section 159C — Penalties for failure to comply with information notices etc
Penalties for failure to comply with information notices etc 159C 1 This section applies where a person— a fails to comply with an information notice under section 159A, or b deliberately obstructs…
Section 159D — Penalties for inaccurate information or documents provided under information notice
Penalties for inaccurate information or documents provided under information notice 159D 1 This section applies where— a in complying with an information notice under section 159A, a person provides…
Section 160 — Prizes
Prizes 160 1 A reference in section 156 or 157 to providing a prize to a person includes a reference to crediting money to an account only if the person is notified that— a the money is being held in…
Section 160A — Prizes: freeplay
Prizes: freeplay 160A 1 Where a prize is a freeplay offer (whether or not in the form of a voucher) which does not fall within section 160(4)— a for the purposes of sections 156 and 157, the…
Section 161 — Exemptions
Exemptions 161 1 Remote gaming duty is not charged on participation by a chargeable person in remote gaming if— a the arrangements between the chargeable person and the gaming provider are not…
Section 162 — Liability to pay
Liability to pay 162 1 A gaming provider is liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period. 2 If the gaming provider is a body…
Section 162AA — Liabilities attributable to financing non-residents' foreign currency accounts
Liabilities attributable to financing non-residents' foreign currency accounts 162AA 1 This section applies if— a in determining the value of a person's estate immediately before death, a balance on…
Section 163 — Administration
Administration 163 1 The Commissioners are responsible for the collection and management of general betting duty, pool betting duty and remote gaming duty. 2 General betting duty, pool betting duty…
Section 164 — Registration
Registration 164 1 The Commissioners must maintain the following registers— a a register of persons who, by virtue of being bookmakers, being treated by section 133 as bookmakers or providing…
Section 165 — Accounting period
Accounting period 165 1 For the purposes of this Part— a a period of 3 consecutive months is an accounting period, but b the Commissioners may by regulations provide for some other period specified…
Section 166 — Returns
Returns 166 1 The Commissioners may make regulations requiring returns to be made to the Commissioners in respect of general betting duty, pool betting duty and remote gaming duty. 2 The regulations…
Section 167 — Payment
Payment 167 1 The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remote gaming duty. 2 The regulations may, in particular, make provision…
Section 168 — Information and records
Information and records 168 The Commissioners may by regulations require the provision to such persons, or display in such manner, of such information or records as the regulations may specify— a by…
Section 169 — Stake funds and gaming prize funds
Stake funds and gaming prize funds 169 1 The Treasury may by regulations make provision as to the circumstances in which— a the stake money on a bet is, or is not, to be treated for the purposes of…
Section 170 — Security for payment
Security for payment 170 1 The Commissioners may by notice given to a registrable person require the person to give security, or further security, for the payment of any general betting duty, pool…
Section 171 — Appointment of UK representative
Appointment of UK representative 171 1 The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative. 2 The representative must be a…
Section 172 — Security and representatives: review and appeal
Security and representatives: review and appeal 172 1 A decision to give a notice under section 170(1) or 171(1) is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16…
Section 173 — Offence of failing to provide security or appoint representative
Offence of failing to provide security or appoint representative 173 1 A person who is, or is required to be, registered under section 164 is guilty of an offence if the person— a is required to give…
Section 174 — Fraudulent evasion
Fraudulent evasion 174 1 A person commits an offence if the person is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of general betting duty, pool betting duty or…
Section 174A — Claims under section 174 where disadvantaged person within charge to income tax
Claims under section 174 where disadvantaged person within charge to income tax 174A A claim under section 174 may not be made if— a the disadvantaged person is a person (other than a company) within…
Section 175 — Penalties under section 9 of FA 1994
Penalties under section 9 of FA 1994 175 1 Where general betting duty, pool betting duty or remote gaming duty is payable by a person, the person's failure to pay attracts a penalty under section 9…
Section 176 — Interest
Interest 176 1 This section applies if an order is made under section 104(3) of FA 2009 appointing a day on which sections 101 to 103 of that Act are to come into force for the purposes of general…
Section 177 — Suspension and revocation of remote operating licences
Suspension and revocation of remote operating licences 177 Schedule 27 makes provision about the suspension and revocation of remote operating licences.
Section 178 — Offences by bodies corporate
Offences by bodies corporate 178 Where an offence under this Part is committed by a body corporate, every person who at the date of the commission of the offence is a director, general manager,…
Section 179 — Protection of officers
Protection of officers 179 Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners given in connection with the enforcement of the enactments…
Section 180 — Evidence by certificate, etc
Evidence by certificate, etc 180 1 A certificate of the Commissioners— a that any notice required by or under this Part to be given to them had or had not been given at any date, b that any…
Section 181 — Facilities capable of being used in United Kingdom: burden of proof
Facilities capable of being used in United Kingdom: burden of proof 181 1 This section applies where, in civil proceedings in any court or tribunal, it is necessary to determine whether the…
Section 182 — Review and appeal
Review and appeal 182 1 The decisions mentioned in subsection (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise decisions: meaning of…
Section 183 — Bet
Bet 183 In this Part “ bet ” does not include any bet made or stake hazarded in the course of, or incidentally to, any gaming.
Section 184 — Pool betting
Pool betting 184 1 For the purposes of this Part, a bet is to be treated as being made by way of pool betting unless it is a bet at fixed odds. 2 In particular, bets are to be treated as being made…
Section 185 — Fixed odds
Fixed odds 185 1 A bet is at fixed odds for the purposes of this Part only if, when making the bet, each of the persons making it knows or can know the amount the person will win, except in so far as…
Section 185J — Effect of repayment of certain pre-6 April 2015 lump sums
Effect of repayment of certain pre-6 April 2015 lump sums 185J 1 For the purposes of this Part— a a lump sum to which this section applies is treated as never having been paid, and b the payment by…
Section 186 — UK person
UK person 186 1 In this Part “ UK person ” means— a an individual who usually lives in the United Kingdom, or b a body corporate which is legally constituted in the United Kingdom. 2 The Treasury may…