Business tax – notice

Excise Notice 147: Pool Betting Duty (pre 1 December 2014)

This notice is for pool betting promoters and anyone who provides facilities for pool betting.

Detail

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.