This notice is for pool betting promoters and anyone who provides facilities for pool betting.
Notice 147 (September 2010) provided general information related to Pool Betting Duty (PBD) before 1 December 2014 (also referred to throughout this revised version as ‘that date’). That notice also made a number of provisions which gave effect to the legal regime relating to PBD prior to that date. However there may be outstanding liabilities for the period prior to 1 December 2014 and requirements relating to what happened before that date. This revised notice 147 makes the necessary provisions which have the force of law for such outstanding liabilities.