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Betting and Gaming Duties Act 1981

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This is the original version (as it was originally enacted).

Persons from whom duty recoverable

6(1)The duty payable in accordance with paragraph (b) of section 14(1) of this Act on a gaming licence in respect of any premises for any period shall be payable by the person who was the holder of the licence but, if not paid by him as required by regulations under paragraph 3(3)(c) above, shall be recoverable from each of the persons mentioned in sub-paragraph (2) below.

(2)The persons referred to above are—

(a)the person who was the holder of the licence ;

(b)any other person who was a provider of the premises in the period;

(c)any other person concerned in the organisation or management of the gaming on the premises in the period; and

(d)any director of a company which falls within paragraphs (a), (b) or (c) above.

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