UKPGA-2014-26 Finance Act 2014 UK

Income tax is charged for the tax year 2014-15.

For that tax year—

For that tax year—

Accordingly for that tax year—

For the tax year 2015-16—

Accordingly, for that tax year—

In section 34(1)(a) of that Act (introduction), omit “, 36”.

In section 35 of that Act (personal allowance for those born after 5 April 1948)—

Omit section 36 of that Act (personal allowance for those born after 5 April 1938 but before 6 April 1948).

In section 45(4)(b) of that Act (marriages before 5 December 2005), omit “36(2) or”.

In section 46(4)(b) of that Act (marriages and civil partnerships on or after 5 December 2005), omit “36(2) or”.

In section 57 of that Act (indexation of allowances)—

The amendments made by subsections (3) to (8) have effect for the tax year 2015-16 and subsequent tax years.

In section 7 of ITA 2007 (the starting rate for savings) for “10%” substitute “ 0% ”.

For the tax year 2015-16 the amount specified in section 12(3) of that Act (starting rate limit for savings) is replaced with “ £5,000 ”.

Accordingly section 21 of that Act (indexation of limits), so far as relating to the starting rate limit for savings, does not apply for that tax year.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The amendments made by subsections (1) and (4) have effect for the tax year 2015-16 and subsequent tax years.

ITA 2007 is amended as follows.

In section 21 (indexation of the basic rate limit and starting rate limit for savings)—

In section 57 (indexation of allowances)—

The amendments made by subsections (2) and (3) have effect for the tax year 2015-16 and subsequent tax years.

For the financial year 2014 the small profits rate is—

For the purposes of Part 3 of CTA 2010, for that year—

In subsection (1) “ring fence profits” has the same meaning as in Part 8 of that Act (see section 276 of that Act).

For the tax year 2014-15 the amount specified in section 3(2) of TCGA 1992 (annual exempt amount) is replaced with “ £11,000 ”.

Accordingly section 3(3) of that Act (indexation of annual exempt amount) does not apply for that tax year.

For the tax year 2015-16 and subsequent tax years the amount specified in section 3(2) of TCGA 1992 (annual exempt amount) is replaced with “ £11,100 ”.

Section 3(3) of that Act (indexation of annual exempt amount) does not apply in relation to the tax year 2015-16 (but subsection (1) does not override section 3(3) of that Act for subsequent tax years).

In relation to expenditure incurred during the period beginning with the start date and ending with 31 December 2015, section 51A of CAA 2001 (entitlement to annual investment allowance) has effect as if in subsection (5) the amount specified as the maximum allowance (which in the absence of this section would be £250,000 in relation to expenditure incurred before 1 January 2015 and £25,000 in relation to expenditure incurred on or after that date) were £500,000.

Schedule 2 contains—

In this section and that Schedule “the start date” means—

ITA 2007 is amended as set out in subsections (2) to (8).

After section 55 insert—

In section 26 (tax reductions), in subsection (1)(a), after the entry relating to Chapter 3 of Part 3 insert— “ Chapter 3A of Part 3 of this Act (transferable tax allowance for married couples and civil partners), ”.

In section 31 (total income: supplementary), in subsection (2), after “basic” insert “ rate ”.

In section 33 (overview of Part)—

In the heading for Chapter 3 of Part 3 after “partners” insert “ : persons born before 6 April 1935 ”.

In section 56 (residence), in subsection (1)(b), after “Chapter 3” insert “ or 3A ”.

In section 809G (claim for remittance basis: effect on allowances), in subsection (2)—

TMA 1970 is amended as set out in subsections (10) and (11).

In section 42 (procedure for making claims)—

In section 43A (further assessments: claims etc), in subsection (2A) after paragraph (a) insert—.

The amendments made by this section have effect for the tax year 2015-16 and subsequent tax years.

Part 4 of ITEPA 2003 (exemptions) is amended as follows.

In Chapter 11 (miscellaneous exemptions), after section 320B insert—

In section 266 (exemption of non-cash vouchers for exempt benefits), in subsection (1), omit the “or” at the end of paragraph (d) and after paragraph (e) insert.

The amendments made by this section have effect in accordance with provision contained in an order made by the Treasury.

Section 1014(4) of ITA 2007 (orders etc subject to annulment) does not apply in relation to an order under subsection (4).

Chapter 1 of Part 8 of ITA 2007 (relief for interest payments) is amended as follows.

In section 392 (loan to buy interest in close company), in subsection (4)—

After section 393 insert—

Accordingly—

The amendments made by this section have effect in relation to interest paid in the tax year 2014-15 or any subsequent tax year.

In section 397 of ITA 2007 (eligibility requirements for interest on loans within section 396), for subsection (2)(a) substitute—.

The amendment made by this section has effect in relation to interest paid in the tax year 2014-15 or any subsequent tax year.

Chapter 7 of Part 2 of ITEPA 2003 (income tax treatment of agency workers) is amended as follows.

For section 44 (treatment of workers supplied by agencies) substitute—

In section 45 (arrangements with agencies)—

In section 46 (cases involving unincorporated bodies etc)—

After section 46 insert—

In section 47 (interpretation of Chapter 7), omit subsection (1).

In Chapter 3 of Part 11 of that Act (PAYE: special types of payer or payee), section 688 (agency workers) is amended as follows.

For subsection (1) substitute—

In subsection (2)—

In subsection (3), for the words from “subsections” to “44;” substitute.

The amendments made by this section are treated as having come into force on 6 April 2014.

In Part 4 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (payments, returns and information), after Chapter 3 (PAYE records) insert—

In Chapter 3 of Part 11 of ITEPA 2003 (PAYE: special types of payer or payee), section 688 (agency workers) (as amended by section 16) is amended as follows.

After subsection (2) insert—

In subsection (3)—

The amendment made by subsection (1) is to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs in exercise of the power conferred by subsection (2A) of section 688 of ITEPA 2003 (inserted by subsection (3)).

Chapter 3A of Part 4 of the Income Tax (Pay As You Earn) Regulations 2003 (inserted by subsection (1)) has effect in relation to relevant PAYE debts that are to be deducted, accounted for or paid on or after 6 April 2014.

After section 716A of ITEPA 2003 insert—

Section 98 of TMA 1970 (penalties: special returns etc) is amended as follows.

After subsection (4E) insert—

In the second column of the Table, at the appropriate place insert “ Regulations under section 716B of ITEPA 2003. ”.

The amendments made subsections (2) to (4) have effect from such day as the Treasury may appoint by order made by statutory instrument.

In section 222 of ITEPA 2003 (payments by employer on account of tax where deduction not possible), in subsection (1)(c), for “beginning with the relevant date” substitute “ after the end of the tax year in which the relevant date falls ”.

The amendment made by this section has effect in relation to payments of income treated as made on or after 6 April 2014.

Section 689 of ITEPA 2003 (PAYE: employee of non-UK employer) is amended as follows.

After subsection (1A) insert—

In subsection (2), for “The” substitute “ If subsection (1C) does not apply, the ”.

The amendments made by this section are treated as having come into force on 6 April 2014.

ITEPA 2003 is amended as follows.

In section 222 (payments by employer on account of tax where deduction not possible)—

In section 421L (persons to whom certain duties to provide information and returns apply)—

In section 689 (provision about PAYE for employees of non-UK employers), after subsection (1) insert—

After that section insert—

In section 690 (employee non-resident etc), in subsection (10)—

In section 710 (notional payments: accounting for tax), in subsection (2)—

In section 689A (inserted by subsection (5)), at the end insert—

The amendment made by subsection (5) is treated as having come into force—

The amendments made by subsections (2), (4), (6) and (7) are treated as having come into force on 6 April 2014.

In section 180 of ITEPA 2003 (threshold for benefit of a loan to be treated as earnings), in subsections (1)(a) and (b), (2) and (3), for “£5,000” (wherever occurring) substitute “ £10,000 ”.

The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years (and apply to loans made at any time).

In section 114 of ITEPA 2003 (cars, vans and related benefits), omit subsection (3) (which prevents a charge by virtue of Chapter 6 of Part 3 of that Act where an amount constitutes earnings by virtue of any other provision).

The amendment made by this section has effect for the tax year 2014-15 and subsequent tax years.

Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans and related benefits) is amended as follows.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 139 (cars with a CO 2 figure: the appropriate percentage) is amended in accordance with subsections (4) to (6).

In subsection (2) —

In subsection (3), for “14%” substitute “ 16% ”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 140 (cars without a CO 2 figure: the appropriate percentage) is amended in accordance with subsections (8) to (10).

In subsection (2), in the Table —

In subsection (3)(a), for “5%” substitute “ 7% ”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 142 (car first registered before 1st January 1998: the appropriate percentage) is amended in accordance with subsections (13) and (14).

In subsection (2), in the Table —

In subsection (3), for “32%” substitute “ 37% ”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In consequence, section 23(4) and (5)(b) of FA 2013 is omitted.

The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.

In section 144 of ITEPA 2003 (deduction for payments for private use: cars), for subsection (1)(b) substitute—

In section 158 of that Act (reduction for payments for private use: vans), for subsection (1)(b) substitute—

The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.

Section 322 of CTA 2009 (release of debts: cases where credits not required to be brought into account) is amended as follows.

In subsection (2), for “condition A, B or C” substitute “ any of conditions A to D ”.

After subsection (5) insert—

The amendments made by this section have effect in relation to releases of liabilities on or after 26 November 2013.

CTA 2009 is amended as follows.

In section 465(3) (list of provisions under which certain distributions are not excluded from Part 5) before paragraph (a) insert—.

In section 490 (holding in an OEIC, unit trust or offshore fund treated as rights under a creditor relationship) for subsection (2) substitute—

Omit section 490(4) and (5) (which are superseded by the new section 490(2)(b)).

For section 492 (rules about tax calculations in avoidance cases where holding comes within section 490) substitute—

In section 495 (meaning of “qualifying holdings”)—

The amendments made by this section have effect in relation to accounting periods beginning on or after 1 April 2014.

For the purposes of subsection (7), an accounting period beginning before, and ending on or after, 1 April 2014 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.

An apportionment for the purposes of subsection (8) must be made in accordance with section 1172 of CTA 2010 (time basis) or, if that method produces a result that is unjust or unreasonable, on a just and reasonable basis.

CTA 2009 is amended as follows.

In each of sections 345 and 346 (loan relationships: transferee leaving group)—

In each of sections 631 and 632 (derivative contracts: transferee leaving group)—

An amendment made by this section has effect where the cessation of membership of the relevant group occurs on or after 1 April 2014.

In Chapter 11 of Part 7 of CTA 2009 (derivative contracts: tax avoidance), after section 695 (but before the following italic heading) insert—

The amendment made by this section has effect in relation to accounting periods beginning on or after 5 December 2013. This is subject to subsections (3) to (6).

In the case of a company which has an accounting period beginning before 5 December 2013 and ending on or after that date (“the straddling period”), for the purposes of subsections (2) and (4) so much of the straddling period as falls before that date, and so much of that period as falls on or after that date, are treated as separate accounting periods.

The amendment does not have effect in relation to debits, arising from a specified contract, which relate to the profit transfer and are or would be brought into account for an accounting period beginning on or after 5 December 2013 to the extent that the total of those debits does not exceed the amount (if any) by which—

In the case of credits to which subsection (6) applies, section 695A of CTA 2009 has effect as if—

This subsection applies to credits which, had A or B had an accounting period beginning with 5 December 2013 and ending with 22 January 2014, would have been brought into account for that period by A or (as the case may be) B for the purposes of Part 7 of that Act (ignoring section 695A of CTA 2009).

In Chapter 1 of Part 20 of CTA 2009 (general calculation rules: restriction on deductions), after section 1305 insert—

The amendment made by this section has effect in relation to payments made on or after 19 March 2014.

In section 1058 of CTA 2009 (amount of tax credit), in subsection (1)(a), for “11%” substitute “ 14.5% ”.

The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2014.

Chapter 3 of Part 15 of CTA 2009 (film tax relief) is amended as follows.

In section 1198 (UK expenditure), in subsection (1), for “25%” substitute “ 10% ”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The amendment made by subsection (2) has effect in relation to films the principal photography of which is not completed before such day as the Treasury may specify by order.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A specified day may be before the day on which the order is made, but may not be before 1 April 2014.

The Treasury may by order amend section 1198(1) of CTA 2009 (as amended and inserted by this section) in connection with an application for State aid approval.

In this section “State aid approval” means approval that the provision made by this section, to the extent that it constitutes the granting of aid to which any of the provisions of Article 107 or 108 of the Treaty on the Functioning of the European Union applies, is, or would be, compatible with the internal market, within the meaning of Article 107 of that Treaty.

An order under subsection (7) may—

Part 15A of CTA 2009 (television production) is amended as follows.

In section 1216A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ”.

In section 1216B (activities of television production company treated as a separate trade)—

Part 15B of CTA 2009 (video games development) is amended as follows.

In section 1217A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ”.

In section 1217AE—

In section 1217B (activities of video games development company treated as a separate trade)—

In section 1217CF (additional deduction for qualifying expenditure)—

In the following provisions, for “UK expenditure” substitute “ EEA expenditure ”

In Schedule 4 to CTA 2009 (index of defined expressions)—

The amendments made by this section have effect in relation to accounting periods beginning on or after the day specified in an order made by the Treasury under paragraph 3 of Schedule 17 to FA 2013 (and sub-paragraphs (3) and (4) of that paragraph apply accordingly).

Part 6 of CTA 2010 (charitable donations relief: payments to charity) is amended in accordance with subsections (2) to (7).

In section 189 (relief for charitable donations), in subsection (5), after “subject to” insert “ Chapter 2A of this Part, ”.

In section 192 (condition as to repayment), in subsection (6), omit the “and” at the end of paragraph (a) and after that paragraph insert—.

In section 200 (company wholly owned by a charity), after subsection (4) insert—

In section 202 (meaning of “charity”), before paragraph (b) insert—.

After that section insert—

After Chapter 2 insert—

Chapter 9 of Part 13 of that Act (other special types of company: community amateur sports clubs) is amended in accordance with subsections (9) to (12).

After section 661D (but before the italic heading) insert—

In section 664 (exemption for interest and gift aid income)—

In section 665A (claims in relation to interest and gift aid income), in subsection (1)(b) for “and gift aid” substitute “ , gift aid and company gift ”.

Accordingly—

The amendments made by this section have effect in relation to payments made on or after 1 April 2014.

But the amendments made by subsections (1) to (7) are to be ignored for the purposes of section 199 of CTA 2010 (payment attributed to earlier accounting period) if the claim mentioned in subsection (1)(c) of that section is in respect of an accounting period ending before 1 April 2014.

The earlier accounting periods mentioned in section 202B(3) of CTA 2010 (see subsection (7) of this section) do not include any accounting period ending before 1 April 2014.

Part 14 of CTA 2010 (change in company ownership) is amended as follows.

In section 688 (meaning of “significant increase in the amount of a company's capital”), in subsection (2), for paragraph (b) and the “or” before it substitute

In section 723 (changes in indirect ownership), in subsection (1), after “section 724” insert “ or 724A ”.

After section 724 insert—

In section 726 (interpretation of Chapter), after “acquisition” insert “ and shareholder ”.

The amendments made by this section have effect in relation to any change of ownership which occurs on or after 1 April 2014.

In section 730B(1) of CTA 2010 (interpretation of transfer of deductions provisions), in paragraph (a) of the definition of “deductible amount” after “trade,” insert “ other than an amount treated as such an expense by section 450(a) of CAA 2001 (research and development allowances treated as expenses in calculating profits of a trade), ”.

The amendment made by this section has effect in relation to a qualifying change if the relevant day is on or after 1 April 2014.

CTA 2010 is amended as follows.

In section 169 (interpretation of provisions to determine proportion of beneficial entitlement)—

In section 188 (other definitions for Part 5), in subsection (1), in the definition of “company” for “section 156(2A)” substitute “ sections 156(2A) and 169(3) ”.

The amendments made by this section have effect in relation to accounting periods ending on or after 1 January 2015.

In section 165(1) of FA 2004 (rules about payment of pension by registered scheme to member) in pension rule 5 (payments of drawdown pension in a year not to exceed 120% of basis amount for year) for “120%” substitute “ 150% ”.

In section 167(1) of FA 2004 (rules about payment of pension death benefits by registered scheme in respect of member) in pension death benefit rule 4 (payments of dependants' drawdown pension not to exceed 120% of basis amount for year) for “120%” substitute “ 150% ”.

In paragraph 14A(2) of Schedule 28 to FA 2004 (amount of minimum income requirement for flexible drawdown by member) for “£20,000” substitute “ £12,000 ”.

In paragraph 24C(2) of Schedule 28 to FA 2004 (amount of minimum income requirement for flexible drawdown by dependant) for “£20,000” substitute “ £12,000 ”.

In consequence of subsections (1) and (2), in FA 2013 omit section 50(1) and (2).

The amendments made by subsections (1), (2) and (5) have effect in relation to pension drawdown years beginning on or after 27 March 2014.

The amendment made by subsection (3) has effect in relation to declarations made under section 165(3A) of FA 2004 on or after 27 March 2014.

The amendment made by subsection (4) has effect in relation to declarations made under section 167(2A) of FA 2004 on or after 27 March 2014.

In paragraph 7(4) of Schedule 29 to FA 2004 (amount of commutation limit for purposes of trivial commutation lump sum) for “£18,000” substitute “ £30,000 ”.

In paragraph 8 of Schedule 29 to FA 2004 (value of crystallised pension rights for trivial commutation purposes)—

In consequence of subsection (1), in FA 2011 omit paragraph 4(2) of Schedule 18.

In consequence of subsection (2)(c), in FA 2013 omit paragraph 8(4) of Schedule 22.

In article 23C(4) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572) (modifications of Schedule 29 to FA 2004) in the inserted paragraph 7A(1)(a) (limit at or below which additional sums can be trivial commutation lump sums) for “£2,000” substitute “ £10,000 ”.

In the Registered Pension Schemes (Authorised Payments) Regulations 2009 (S.I. 2009/1171)—

In consequence of subsection (6)(b), in the Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/1751) omit regulation 8(4).

The amendments made by subsections (1) to (4) have effect for commutation periods beginning on or after 27 March 2014 and do so irrespective of whether the nominated date is before, on or after 27 March 2014.

The amendment made by subsection (5)—

The amendments made by subsections (6) and (7) have effect for payments made on or after 27 March 2014.

The amendments made by subsection (6) are to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs under the powers to make regulations conferred by section 164(1)(f) and (2) of FA 2004.

Schedule 34 to FA 2004 (application of certain charges to non-UK pension schemes) is amended as follows.

In paragraph 10 (pension input amount for cash balance and defined benefits arrangements), for sub-paragraph (2) substitute—

In paragraph 11 (pension input amount for other money purchase arrangements), for sub-paragraph (2) substitute—

The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.

An accredited competitor who performs a Grand Prix activity is not liable to income tax in respect of any income arising from the activity if the non-residence condition is met.

The following are Grand Prix activities—

The non-residence condition is that—

Section 966 of ITA 2007 (deduction of sums representing income tax) does not apply to any payment or transfer which gives rise to income benefiting from the exemption under subsection (1).

In this section—“accredited competitor” means a person to whom an accreditation card in the athletes' category has been issued by the company named UK Athletics Limited which was incorporated on 16 December 1998;“the games period” means the period—beginning with 5 July 2014, and ending with 14 July 2014;“the Glasgow Grand Prix” means the Glasgow Grand Prix athletics event held at Hampden Park Stadium in Glasgow in July 2014;“income” means employment income or profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of ITTOIA 2005).

This section is treated as having come into force on 6 April 2014.

Where a major sporting event is to be held in the United Kingdom, the Treasury may make regulations providing for exemption from income tax and corporation tax in relation to the event.

The regulations may, in particular—

The regulations may specify classes of person wholly or partly by reference to—

Regulations under this section—

Regulations under this section may not be made unless a draft of the instrument containing them has been laid before, and approved by a resolution of, the House of Commons.

In this section, “enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978), and includes an enactment whenever passed or made.

Schedule 2 to ITEPA 2003 (share incentive plans) is amended as follows.

In paragraph 35(1) (free shares: maximum annual award) for “£3,000” substitute “ £3,600 ”.

In paragraph 46(1) (partnership shares: maximum amount of deductions from employee's salary) for “£1,500” substitute “ £1,800 ”.

The amendments made by this section are treated as having come into force on 6 April 2014.

Schedule 2 to ITEPA 2003 (share incentive plans) is amended as follows.

In paragraph 35 (free shares: maximum annual award) after sub-paragraph (2) insert—

In paragraph 46 (partnership shares: maximum amount of deductions from employee's salary) after sub-paragraph (5) insert—

In paragraph 60 (matching shares: maximum ratio of matching shares to partnership shares) after sub-paragraph (3) insert—

Section 257A of ITA 2007 (meaning of “SEIS relief” and commencement) is amended as follows.

For subsection (3) (which limits SEIS relief to shares issued on or after 6 April 2012 but before 6 April 2017) substitute—

Omit subsection (4) (which allows the Treasury to extend SEIS relief by order).

In Schedule 5BB to TCGA 1992 (seed enterprise investment scheme: re-investment), in paragraph 1 (SEIS re-investment relief)—

Accordingly, in section 150G of TCGA 1992 (which introduces Schedule 5BB), omit “in the tax years 2012-13 and 2013-14”.

ITA 2007 is amended as follows.

In section 192 (EIS: meaning of “excluded activities”)—

In section 198A (excluded activities: subsidised generation or export of electricity)—

After that section insert—

In section 303 (VCTs: meaning of “excluded activities”)—

In section 309A (excluded activities: subsidised generation or export of electricity)—

After that section insert—

The amendments made by subsections (2) to (4) have effect in relation to shares issued on or after the day on which this Act is passed.

The amendments made by subsections (5) to (7) have effect in relation to a relevant holding issued on or after the day on which this Act is passed.

Schedule 11 makes provision for and in connection with social investment tax relief.

Schedule 12 makes provision for relief under TCGA 1992 in connection with investments in social enterprises.

TCGA 1992 is amended as follows.

In section 223 (relief on disposal of private residence: amount of relief)—

After section 225D insert—

The amendments made by this section have effect in relation to disposals made on or after 6 April 2014.

Section 12 of TCGA 1992 (non-UK domiciled individuals to whom remittance basis applies) is amended as follows.

After subsection (1) insert—

The amendment made by this section has effect in relation to gains accruing on or after 6 April 2013.

TCGA 1992 is amended as follows.

In section 72 (termination of life interest on death of person entitled)—

In section 73(3) (death of life tenant: exclusion of chargeable gain), for “to (5)” substitute “ to (6) ”.

The amendments made by this section have effect in relation to deaths occurring on or after 5 December 2013.

Section 155 of TCGA 1992 (relevant classes of assets) is amended as follows.

After the heading “CLASS 7A” insert—

Before the heading “CLASS 8” insert—

The amendments made by this section have effect where the disposal of the old assets (or an interest in them) or the acquisition of the new assets (or an interest in them) is on or after 20 December 2013.

In section 156ZB of TCGA 1992 (intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009), in subsection (1), for “This section” substitute “ Subsection (2) ”.

In Chapter 14 of Part 8 of CTA 2009 (intangible fixed assets: miscellaneous provisions), after section 870 insert—

The amendment made by subsection (1) has effect in relation to claims for relief under section 152 or 153 of TCGA 1992 made on or after 19 March 2014.

The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 19 March 2014.

For the purposes of subsection (4), an accounting period beginning before, and ending on or after, 19 March 2014 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.

In section 184G of TCGA 1992 (avoidance involving losses: schemes converting income to capital)—

In section 184H of that Act (avoidance involving losses: schemes securing deductions)—

The amendments made by this section have effect—

Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.

In section 45D (expenditure on cars with low carbon dioxide emissions), after subsection (1) insert—

In section 45DA (expenditure on zero-emission goods vehicles), after subsection (1) insert—

In section 45E (expenditure on plant or machinery for gas refuelling station), after subsection (1) insert—

In section 45K (expenditure on plant and machinery for used in designated assisted areas)—

Section 360B of CAA 2001 (business premises renovation allowances: meaning of “qualifying expenditure”) is amended in accordance with subsections (2) to (6).

For subsection (1) substitute—

After subsection (2) insert—

In subsection (3)—

After that subsection insert—

In subsection (5), after “regulations” insert

After that section insert—

For section 360L of that Act (grants affecting entitlement to allowances) substitute—

In section 360M of that Act (when balancing adjustments are made), in subsection (4) for “7” substitute “ 5 ”.

Subject to subsection (11), the amendments made by this section have effect for expenditure incurred on or after the specified day.

Section 360L of CAA 2001 (inserted by subsection (8)) has effect—

“The specified day” means—

In the application of section 360L of CAA 2001 in relation to expenditure incurred before the day on which this Act is passed, the definition of “General Block Exemption Regulation” in subsection (6) of that section is to be treated as referring to Commission Regulation (EC) No 800/2008.

CAA 2001 is amended as follows.

In section 394(2) (meaning of mineral extraction trade), after “deposits” insert “ but to the extent only that the profits or gains from that trade are, or (if there were any) would be, chargeable to tax ”.

In section 399 (expenditure excluded from being qualifying expenditure), after subsection (1) insert—

In section 160 (expenditure treated as incurred for purposes of mineral extraction trade)—

For section 161(4)(a) (pre-trading expenditure on plant or machinery for mineral exploration and access), substitute—.

After section 161(4) insert—

After section 431 (discontinuance of trade) insert—

The amendments made by subsections (1) to (6) of this section have effect—and in relation to those claims the amendments are treated as always having had effect.

The amendment made by subsection (7) has effect in relation to elections under section 18A of CTA 2009 which start to have effect on or after 1 April 2014.

Part 5 of CAA 2001 (mineral extraction allowances) is amended as follows.

In section 396 (meaning of “mineral exploration and access”), in subsection (2) for “if planning permission is not granted” substitute “ and not as expenditure on acquiring a mineral asset ”.

In section 398 (relationship between main types of qualifying expenditure), after “Subject to” insert “ section 396(2) and ”.

The amendments made by this section have effect in relation to expenditure incurred on or after the day on which this Act is passed.

In Chapter 2 of Part 6 of TCGA 1992 (oil and mineral industries), after section 198I insert—

The amendment made by this section has effect in relation to disposals made on or after 1 April 2014.

In Schedule 7AC to TCGA 1992 (exemption for disposals by companies with substantial shareholding), in paragraph 15A (effect of transfer of trading assets within a group), after sub-paragraph (2) insert—

The amendment made by this section has effect in relation to disposals made on or after 1 April 2014.

Chapter 4 of Part 4 of TIOPA 2010 (transfer pricing: position of disadvantaged person) is amended as follows.

In section 174 (claim by the affected person who is potentially advantaged), in subsection (3), before the entry for section 175 insert— “ section 174A (claim not allowed in some cases where the disadvantaged person is within the charge to income tax), ”.

After that section insert—

After section 187 insert—

The amendments made by this section have effect in relation to any amount arising on or after 25 October 2013, except pre-commencement interest.

“Pre-commencement interest” means an amount of interest to the extent that it is, in accordance with generally accepted accounting practice, referable to a period before 25 October 2013.

ALDA 1979 is amended as follows.

In section 36(1AA) (rates of general beer duty)—

In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “ £5.29 ”.

In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “ £264.61 ”.

For Part 1 of the table in Schedule 1 substitute—.

The amendments made by this section are treated as having come into force on 24 March 2014.

For the table in Schedule 1 to TPDA 1979 substitute—.

The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.

Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

In subsection (3)—

In subsection (4)—

In subsection (4A)—

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.

Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance with subsections (2) to (10).

Section 30 (rates of duty), as amended by section 78 of this Act, is amended as follows.

Omit subsections (3) and (4).

In subsection (4A)—

In subsection (4E)—

Section 30A (Northern Ireland long haul rates of duty) is amended as follows.

Omit subsections (2) to (4).

In subsection (5) for “If the passenger's journey ends at any other place” substitute “ Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows ”.

In subsection (5A)—

In Schedule 5A (territories) omit Parts 2 and 3.

Accordingly, in section 1 of the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (setting of rate of air passenger duty)—

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2015.

In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territories)—

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after the day on which this Act is passed.

Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

In paragraph 1 (general)—

In paragraph 1B (graduated rates of duty for light passenger vehicles)—

In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute “ £225 ”.

In paragraph 2(1) (VED rates for motorcycles)—

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.

For paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicle with trailer), substitute—

In paragraph 2(2) of Schedule 1 to the HGV Road User Levy Act 2013, for “within paragraph 10” substitute “ which is a relevant rigid goods vehicle within the meaning of paragraph 10 ”.

The amendment made by subsection (1) has effect in relation to licences taken out on or after 1 April 2014.

The amendment made by subsection (2) is treated as having come into force on 1 April 2014.

Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) substitute—

In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

For the italic heading immediately before paragraph 9 substitute “ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”.

In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—

In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

In paragraph 11C(2) (tractive units: special cases)—

Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.

In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1973” substitute “ 1974 ”.

The amendment made by subsection (1) is treated as having come into force on 1 April 2014.

While a vehicle licence is in force in respect of a vehicle which is an exempt vehicle by virtue of subsection (1)—

In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1974” (as substituted by section 84) substitute “ 1975 ”.

The amendment made by subsection (1) comes into force on 1 April 2015; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.

In section 3 of VERA 1994 (duration of licences), for subsection (2) substitute—

The amendment made by this section has effect in relation to licences taken out on or after 1 April 2014.

Section 4 of VERA 1994 (amount of duty) is amended as follows.

In subsection (2), for “Where” substitute “ Subject to subsection (2A), where ”.

After subsection (2) insert—

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.

VERA 1994 is amended as follows.

In section 4 (amount of duty) for subsections (1) to (2A) substitute—

In section 13 (trade licences: duration and amount of duty)—

In section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to VERA 1994 to have effect on and after a day appointed by order—

In section 19A (payment by cheque)—

In section 19B (issue of licences before payment of duty)—

In section 35A (dishonoured cheques)—

In section 36 (dishonoured cheques: additional liability)—

In Schedule 4 (transitionals etc), after paragraph 8(3) insert—

The amendments made by this section come into force on 1 October 2014.

VERA 1994 is amended as follows.

In section 60A (revenue weight), in subsection (9)(b)—

In section 61 (vehicle weights)—

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.

Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.

In paragraph 4, for “is Band G” substitute

For Tables 2 to 5 substitute—

The amendments made by this section are treated as having come into force on 1 April 2014.

After section 14 of the HGV Road User Levy Act 2013 insert—

In regulation 2 of the HGV Road User Levy (HMRC Information Gateway) Regulations 2013 (S.I. 2013/3186), omit paragraphs (1) and (2).

In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2015.

Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.

In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for “ £0.85489 per gigajoule ” substitute “£0.81906 per gigajoule”.

The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.

In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for “ £1.62534 per gigajoule ” substitute “£1.56860 per gigajoule”.

The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.

In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.

Section 42 of FA 1996 (amount of landfill tax) is amended as follows.

In subsection (1)(a) (standard rate), for “£80” substitute “ £82.60 ”.

In subsection (2) (reduced rate for disposal of qualifying material)—

The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2015.

In this section—“dutiable excise goods” means goods of a class or description subject to any duty of excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods;“relevant excise rule” means any duty, obligation, requirement or condition imposed by section 78 of CEMA 1979 (customs and excise control of persons entering or leaving the United Kingdom), so far as that section relates to—dutiable excise goods a person has obtained outside the United Kingdom, or dutiable excise goods a person has obtained in the United Kingdom without payment of excise duty, and in respect of which the person is not entitled to exemption from excise duty by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).

Sections 26 and 27 and 29 to 41 of FA 2003 (taxes and duties on importation and exportation: penalties) apply in relation to excise duty as they apply in relation to a relevant tax or duty (as defined by section 24(2) of that Act) except that, for this purpose, “relevant rule” in sections 26 and 33 means a relevant excise rule.

Section 9 of VATA 1994 (place where supplier or recipient of services belongs) is amended as follows.

In subsection (3)(c), after “usual place of residence” insert “ or permanent address ”.

In subsection (5), for the words from “belonging” to the end substitute

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.

Section 97A of VATA 1994 (place of supply orders: transitional provision) is to be ignored for the purpose of giving effect to any new order under section 7A(6) of that Act which—

In subsection (1) “new order” means an order made on or after the day on which this Act is passed.

Subsection (1) applies only so far as the order makes provision about supplies to which Article 2 of Council Implementing Regulation (EU) No 1042/2013 (transitional provision for changes in the law affecting electronically supplied, telecommunication and radio and television broadcasting services) applies.

Section 47 of VATA 1994 (agents) is amended as follows.

In subsection (3), after “services” insert “ , other than electronically supplied services and telecommunication services, ”.

After subsection (3) insert—

The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.

In section 41(7) of VATA 1994 (application to the Crown: list of bodies regarded as Government departments) after “Excellence” insert “ , Health Education England (established by the Care Act 2014), and the Health Research Authority (also established by that Act), ”.

In section 41(7) of VATA 1994 as amended by subsection (1)—

In Part 2 of Schedule 6 to VATA 1994 (valuation: special cases), for paragraph 4 (prompt payment discounts), substitute—

The amendment made by this section has effect in relation to relevant supplies made on or after 1 May 2014.

The Treasury may by order made by statutory instrument provide that the amendment has effect in relation to supplies of a description specified in the order made on or after a date so specified (being a date before 1 April 2015).

Subject to that, the amendment has effect in relation to supplies made on or after 1 April 2015.

In this section—“relevant supply” means a supply of radio or television broadcasting services or telecommunication services made by a taxable person who is not required by or under any enactment to provide a VAT invoice to the person supplied;“telecommunication services” has the same meaning as in paragraph 8(2) of Schedule 4A to VATA 1994.

Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.

In section 94(2)(a) (charge to tax), for “£2 million” substitute “ £1 million ”.

In section 99 (amount of tax chargeable), in the table in subsection (4), before the first entry insert—

The amendments made by subsections (1) to (3) have effect for chargeable periods beginning on or after 1 April 2015.

In a case where tax is charged for the chargeable period beginning with 1 April 2015 with respect to a single-dwelling interest the taxable value of which on the relevant day (see section 99(5) of FA 2013) is not more than £2 million, sections 159 and 163 of FA 2013 have effect with the following modifications.

Section 159 (annual tax on enveloped dwellings return) has effect as if for subsections (2) and (3) there were substituted—

Section 163 (payment of tax) has effect as if for subsection (1) there were substituted—

Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.

In section 94(2)(a) (charge to tax), for “£1 million” substitute “ £500,000 ”.

In section 99 (amount of tax chargeable), in the table in subsection (4), before the first entry insert—

The amendments made by this section have effect for chargeable periods beginning on or after 1 April 2016.

Schedule 4A to FA 2003 (SDLT: higher rate for certain transactions) is amended as follows.

In paragraph 1(2) (meaning of “higher threshold interest”) for “£2,000,000” substitute “ £500,000 ”.

In consequence of the amendment made by subsection (2), in the following provisions, for “£2,000,000” substitute “ £500,000 ”

The amendments made by this section have effect in relation to any chargeable transaction of which the effective date is on or after 20 March 2014.

But the amendments do not have effect in relation to a transaction—

A transaction effected in pursuance of a contract entered into before 20 March 2014 is excluded by this subsection if—

A transaction treated as occurring under paragraph 17(2) or 17A(4) of Schedule 15 to FA 2003 (partnerships) is excepted by this subsection if the effective date of the land transfer referred to in sub-paragraph (1)(a) of the paragraph concerned is before 20 March 2014.

In section 74 of FA 2003 (exercise of collective rights by tenants of flats), in subsection (1A) for “£2,000,000”, in each place it occurs, substitute “ £500,000 ”.

The amendments made by this section have effect in relation to any chargeable transaction of which the effective date is on or after 1 July 2014.

But the amendments do not have effect in relation to a transaction—

A transaction effected in pursuance of a contract entered into before 20 March 2014 is excluded by this subsection if—

Part 2 of Schedule 19 to FA 1999 (which provides for a charge to stamp duty reserve tax on certain dealings with units in unit trusts) is omitted.

In section 90(1B) of FA 1986 (exception to charge to stamp duty reserve tax on certain agreements to transfer property from a unit trust)—

Accordingly—

The amendments made by this section have effect in relation to surrenders made or effected on or after 30 March 2014.

Provision made by regulations under section 98 of FA 1986, section 152 of FA 1995 or section 17 of F(No.2)A 2005 in connection with the coming into force of this section may be made so as to have effect in relation to surrenders made or effected on or after 30 March 2014 (even if the regulations are made after that date).

In subsections (4) and (5) a reference to surrenders is to be read in accordance with paragraph 2 of Schedule 19 to FA 1999.

Section 50 of FA 1973 (temporary statutory effect of House of Commons resolution affecting stamp duties) is amended as follows.

In subsection (2), for paragraph (c) (and the “and” after it) substitute—.

In that subsection, in paragraph (d), for “six” substitute “ seven ”.

After that subsection insert—

In Schedule 14 to FA 2012 (gifts to the nation), before paragraph 33 insert—

Subsection (3) applies where a person (“the donor”) has, before the day on which this Act is passed, made a qualifying gift of an object in circumstances where, had the donor instead sold the object to an individual at market value, a charge to estate duty would have arisen under section 40 of FA 1930 on the proceeds of sale.

No liability to estate duty under section 40 of FA 1930 arises in respect of the object on or after the day on which this Act is passed.

In subsection (2) “qualifying gift” has the same meaning as in Schedule 14 to FA 2012.

In the application of subsections (2) and (3) to Northern Ireland, the references to section 40 of FA 1930 are to be read as references to section 2 of the Finance Act (Northern Ireland) 1931.

Schedule 19 to FA 2011 (bank levy) is amended as follows.

In paragraph 6 (steps for determining the amount of the bank levy), in sub-paragraph (2)—

In paragraph 7 (special provision for chargeable periods falling wholly or partly before 1 January 2013)—and in the italic heading immediately before paragraph 7, for “2013” substitute “ 2014 ”.

Section 203 of FA 2013 (bank levy rates from 1 January 2014) is repealed.

The amendments made by subsections (2) to (4) are treated as having come into force on 1 January 2014 (and accordingly the section repealed by subsection (4) is treated as never having come into force).

Subsections (7) to (13) apply where—

Subsections (1) to (5) are to be ignored for the purpose of determining the amount of any pre-commencement instalment payment.

If there is at least one instalment payment, in respect of the total liability of E for the accounting period, which under the Instalment Payment Regulations is treated as becoming due and payable on or after the commencement date (“post-commencement instalment payments”), the amount of that instalment payment, or the first of them, is to be increased by the adjustment amount.

If there are no post-commencement instalment payments, a further instalment payment, in respect of the total liability of E for the accounting period, of an amount equal to the adjustment amount is to be treated as becoming due and payable at the end of the period of 30 days beginning with the commencement date.

“The adjustment amount” is the difference between—

In the Instalment Payment Regulations—

In section 59D of TMA 1970 (general rule as to when corporation tax is due and payable), in subsection (5), the reference to section 59E is to be read as including a reference to subsections (6) to (11).

In this section—“the chargeable period” is to be construed in accordance with paragraph 4 or (as the case may be) 5 of Schedule 19 to FA 2011;“the commencement date” means the day on which this Act is passed;“the Instalment Payment Regulations” means the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175); and references to the total liability of E for an accounting period are to be construed in accordance with regulation 2(3) of the Instalment Payment Regulations.

In section 11(2) of FA 1997 (rates of gaming duty) for the table substitute—

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2014.

Schedule 24 to FA 2012 is amended as follows.

For paragraph 5 substitute—

For paragraph 6(2) substitute—

For paragraph 9 substitute—

The Machine Games Duty (Types of Machine) Order 2014 (S.I. 2014/47) is revoked.

The amendments and revocation made by this section have effect in relation to the playing of machine games on or after 1 March 2015.

A bet is a general bet for the purposes of this Part if—

Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the course of a business and the bet is made using those facilities.

Condition B is that—

Condition C is that—

General betting duty is charged on a general bet made with a bookmaker.

It is charged at the rate of 15% of the bookmaker's profits on general bets for an accounting period.

The bookmaker's profits on general bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

General betting duty is charged on a remote bet made with a bookmaker.

It is charged at the rate of 25% of the bookmaker’s profits on remote bets for an accounting period.

The bookmaker’s profits on remote bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

A bet is a remote bet for the purposes of this Part if—

The reference here to “remote communication” is to communication using—

A bet is to be treated as not being a remote bet for the purposes of this Part if it is made wholly in relation to horse racing taking place in the United Kingdom.

In this section, “self-service betting terminal” means a machine which—

The Treasury may by regulations amend subsection (6).

A bet is a spread bet for the purposes of this Part if it constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financial Services and Markets Act 2000.

In this Part—“financial spread bet” means a spread bet the subject of which is a financial matter, and“non-financial spread bet” means any other spread bet.

The Commissioners may by regulations provide that a specified matter—

General betting duty is charged on a financial spread bet made with a bookmaker who is in the United Kingdom.

It is charged at the rate of 3% of the bookmaker's profits on financial spread bets for an accounting period.

The bookmaker's profits on financial spread bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

General betting duty is charged on a non-financial spread bet made with a bookmaker who is in the United Kingdom.

It is charged at the rate of 10% of the bookmaker's profits on non-financial spread bets for an accounting period.

The bookmaker's profits on non-financial spread bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

The amount of a bookmaker's retained winnings profits in respect of a class of bets for an accounting period is the aggregate of amounts which cease to be qualifying amounts in the accounting period.

An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 140(2)(b), it has been taken into account in calculating the bookmaker's ordinary profits for bets of that class in any accounting period.

An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 140(2)(b), P ceases to be entitled to withdraw it.

The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.

This section applies where—

For the purposes of sections 126 to 132—

Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities of the bet-broker to offer the bet is to be treated as the bet-taker.

In this section “betting exchange business” means a business such as is mentioned in section 141(1).

A bet is a “Chapter 1 pool bet” for the purposes of this Part if—

Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the course of a business and the bet is made using those facilities.

Condition B is that—

Condition C is that—

A Chapter 1 pool bet is a “pooled stake Chapter 1 pool bet” for the purposes of this Part if all or any part of the stake money on the bet is assigned by or on behalf of the bookmaker with whom it is made to a fund (referred to in this Part as a “Chapter 1 stake fund”) from which winnings are to be paid in respect of pool betting.

A Chapter 1 pool bet is an “ordinary Chapter 1 pool bet” for the purposes of this Part if it is not a pooled stake Chapter 1 pool bet.

General betting duty is charged on a Chapter 1 pool bet made with a bookmaker.

It is charged at the rate of 15% of the bookmaker's profits on Chapter 1 pool bets for an accounting period.

The bookmaker's profits on Chapter 1 pool bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

Take the following steps to calculate the amount of a bookmaker's profits for an accounting period in respect of pooled stake Chapter 1 pool bets. Step 1 Take the aggregate of the relevant stake money falling due to the bookmaker in the accounting period and deduct the aggregate of any of that stake money that is assigned by or on behalf of the bookmaker to Chapter 1 stake funds during the period. Step 2 If in the accounting period any amount contained in a Chapter 1 stake fund to which relevant stake money has been assigned by or on behalf of the bookmaker is used otherwise than to provide winnings to persons who made bets by way of pool betting, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1. Step 4 If in the accounting period any top-up payment is assigned to a Chapter 1 stake fund by the bookmaker, multiply the amount of each top-up payment so assigned in the accounting period by the appropriate proportion that applies in relation to it. Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3.

For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide winnings, is—

For the purposes of Step 4—

A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.

In this section “relevant stake money” means stake money in respect of a pooled stake Chapter 1 pool bet.

The amount of a bookmaker's profits for an accounting period in respect of retained winnings on Chapter 1 pool bets is the aggregate of the amounts which cease to be qualifying amounts in the accounting period.

An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 140(2)(b), it has been taken into account in calculating the bookmaker's profits for any accounting period under section 136 or 137.

An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn from the account by P as mentioned in section 140(2)(b), P ceases to be entitled to withdraw it.

The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.

For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall due in respect of the bet.

If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.

Where the bet is not a spread bet and the sum which the person who makes the bet will lose if unsuccessful is known when the bet is made, that sum is to be treated as falling due when the bet is made (irrespective of when it is actually paid or required to be paid).

Where the person who makes the bet does so in pursuance of an offer which permits the person to pay nothing or less than the amount which the person would have been required to pay without the offer, the person is to be treated as being due to pay that amount—

All payments made—are to be treated as amounts due in respect of the bet except so far as the contrary is proved by the bookmaker whose profits on the bet are being calculated.

In calculating any amount falling due in respect of the bet, no deduction is to be made in respect of—

Only winnings in the form of money are to be taken into account when determining for the purposes of this Chapter what are winnings on a bet.

For those purposes, winnings on a bet include—

The Commissioners may by regulations make provision as to when, for the purposes of any calculation under this Chapter—

This section applies where—

General betting duty is charged on the amounts (“commission charges”) that any party to the bet who is a UK person is charged, whether by deduction from winnings or otherwise, for using those facilities.

No deductions are allowed from commission charges.

The amount of duty charged under this section in respect of bets determined in an accounting period is 15% of the commission charges relating to those bets.

Where a person arranges for facilities relating to a bet to be provided by another person, the facilities are to be treated for the purposes of this section and section 142(4) as provided by the person who makes the arrangements instead of by the person who provides the facilities.

For the purposes of this section it does not matter—

All general betting duty chargeable in respect of—becomes due at the end of that period.

In the case of bets made with a bookmaker in an accounting period the general betting duty is to be paid—

But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty—

In the case of bets made in an accounting period by means of facilities provided by a person as described in section 141 the general betting duty is to be paid—

A bet is a Chapter 2 pool bet for the purposes of this Part if—

Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the course of a business and the bet is made using those facilities.

Condition B is that—

Condition C is that—

A Chapter 2 pool bet is a “pooled stake Chapter 2 pool bet” for the purposes of this Part if all or any part of the stake money on the bet is assigned by or on behalf of the bookmaker with whom the bet is made to a fund (referred to in this Part as a “Chapter 2 stake fund”) from which winnings are to be paid in respect of pool betting.

A Chapter 2 pool bet is an “ordinary Chapter 2 pool bet” for the purposes of this Part if it is not a pooled stake Chapter 2 pool bet.

A duty of excise, to be known as pool betting duty, is charged on a Chapter 2 pool bet made with a bookmaker.

It is charged at the rate of 15% of the bookmaker's profits on Chapter 2 pool bets for an accounting period.

The bookmaker's profits on Chapter 2 pool bets for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (3) produces a negative amount—

Take the following steps to calculate the amount of a bookmaker's profits for an accounting period in respect of pooled stake Chapter 2 pool bets. Step 1 Take the aggregate of the relevant stake money falling due to the bookmaker in the accounting period and deduct the aggregate of any of that stake money that is assigned by or on behalf of the bookmaker to Chapter 2 stake funds during the period. Step 2 If in the accounting period any amount contained in a Chapter 2 stake fund to which relevant stake money has been assigned by or on behalf of the bookmaker is used otherwise than to provide winnings to persons who made bets by way of pool betting, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1. Step 4 If in the accounting period any top-up payment is assigned to a Chapter 2 stake fund by the bookmaker, multiply the amount of each top-up payment so assigned in the accounting period by the appropriate proportion that applies in relation to it. Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3.

For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide winnings, is—

For the purposes of Step 4—

A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.

In this section “relevant stake money” means stake money in respect of a pooled stake Chapter 2 pool bet.

The amount of a bookmaker's profits for an accounting period in respect of retained winnings on Chapter 2 pool bets is the aggregate of the amounts which cease to be qualifying amounts during the accounting period.

An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 149(2)(b), it has been taken into account in calculating the bookmaker's profits for any accounting period under section 145 or 146.

An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 149(2)(b), P ceases to be entitled to withdraw it.

The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.

For the purposes of this Chapter the stake money on a bet is the aggregate of the amounts which fall due in respect of the bet.

If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.

Any payment that entitles a person to make the bet is, if the person makes the bet, to be treated as an amount falling due in respect of the bet.

All payments made—are to be treated as amounts due in respect of the bet except so far as the contrary is proved by the bookmaker whose profits on the bet are being calculated.

Subsections (6) and (7) apply for the purposes of subsection (1) but have effect subject to any regulations under subsection (8).

Where—any sum due to the bookmaker in respect of the bet is treated as falling due on the day on which the event or events take place.

Where—any sum due to the bookmaker in respect of the bet is treated as falling due when the bet is made.

The Commissioners may by regulations make provision as to when any sum due to the bookmaker in respect of a bet is to be treated as falling due.

Provision made by regulations under subsection (8) may not provide for a sum due to the bookmaker in respect of a bet to be treated as falling due—

Only winnings in the form of money are to be taken into account when determining for the purposes of this Chapter what are winnings on a bet.

For those purposes, winnings on a bet include—

Winnings on a bet for which no stake money fell due are to be ignored for the purposes of any calculation under this Chapter.

The Commissioners may by regulations make provision as to when, for the purposes of any calculation under this Chapter—

Where payments are made for the chance of winning any money or money's worth on terms under which the persons making the payments have a power of selection that may (directly or indirectly) determine the winner, those payments are (subject to section 183) to be treated as bets for the purposes of this Chapter even if the power is not exercised.

Where any payment entitles a person to take part in a transaction that is, on the person's part only, not a bet made by way of pool betting by reason of the person not in fact making any stake as if the transaction were such a bet, the transaction is to be treated as such a bet for the purposes of this Chapter (and section 148(4) applies to any such payment).

Pool betting duty charged on a bookmaker's profits on Chapter 2 pool bets for an accounting period—

Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty—

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.

The Commissioners may by notice published by them—

For the purposes of this Part (but subject to any direction under subsection (3)), a bet is made “for community benefit” if—

In the case of a bet made by means of a totalisator, the reference in subsection (1) to the promoter of the betting concerned is a reference to the operator.

The Commissioners may direct that any bet specified by the direction, or of a description so specified, is not a bet made for community benefit.

The power conferred by subsection (3) may not be exercised unless the Commissioners consider that an unreasonably large part of the amounts paid in respect of the bets concerned will, or may, be applied otherwise than—

In this section “community society” means—

In this section “society” includes any club, institution, organisation or association of persons, by whatever name called.

For the purposes of this Part “remote gaming” is gaming in which persons participate by the use of—

Remote gaming is “pooled prize gaming” for the purposes of this Part if all or any part of the gaming payment is assigned by or on behalf of the gaming provider to a fund (referred to in this Part as a “gaming prize fund”) from which prizes are to be provided to participants in the gaming.

Remote gaming is “ordinary gaming” for the purposes of this Part if it is not pooled prize gaming.

The Treasury may by regulations—

Nothing in subsection (4)(b) affects the generality of section 194(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) between the chargeable person and another person (referred to in this Part as a “gaming provider”).

In this Part “chargeable person” means—

Remote gaming duty is chargeable at the rate of 40% of the gaming provider's profits on remote gaming for an accounting period.

The gaming provider's profits on remote gaming for an accounting period are the aggregate of—

Where the calculation for an accounting period under subsection (4) produces a negative amount—

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 aggregate of the relevant gaming payments made to the provider in the accounting period and deduct the aggregate of any of those payments that are assigned by or on behalf of the provider to gaming prize funds during the period. Step 2 If in the accounting period any amount contained in a gaming prize fund to which relevant gaming payments have been assigned by or on behalf of the provider is used otherwise than to provide prizes to participators in pooled prize gaming, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1. Step 4 If in the accounting period any top-up payment is assigned to a gaming prize fund by the gaming provider, multiply the amount of each top-up payment so assigned in the accounting period by the appropriate proportion that applies in relation to it. Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3.

For the purposes of Step 2 the relevant proportion, in relation to any amount which is used otherwise than to provide prizes, is—

For the purposes of Step 4—

A notice under subsection (3)(b) may provide for top-up payments to be ignored for the purposes of Step 4 in a specified case or class of cases.

In this section “relevant gaming payment” means a gaming payment in respect of pooled prize gaming.

To calculate the amount of a gaming provider's profits for an accounting period in respect of ordinary gaming—

The amount of the gaming provider's expenditure on prizes for an accounting period in respect of ordinary gaming is the aggregate of the value of prizes provided by or on behalf of the provider in that period which have been won (at any time) by chargeable persons participating in ordinary gaming.

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 during the accounting period.

An amount is a qualifying amount for the purposes of this section if, as a result of a person (“P”) being notified as mentioned in section 160(1), it has been taken into account in calculating the provider's profits for any accounting period under section 156 or 157.

An amount ceases to be a qualifying amount for the purposes of this section if, otherwise than by virtue of being withdrawn by P as mentioned in section 160(1), P ceases to be entitled to withdraw it.

The Commissioners may by notice published by them direct that subsection (3) is not to apply in a specified case or class of cases.

Where a chargeable person participates in remote gaming, the “gaming payment” for the purposes of this Chapter is the aggregate of—

If the gaming payment is made to a person other than the gaming provider, it is to be treated for the purposes of this Chapter as made to the gaming provider.

If the gaming payment has not been made at the time when the chargeable person begins to participate in the remote gaming to which it relates, it is to be treated for the purposes of this Chapter as being made at that time.

For the purposes of this Chapter—

Where a person is treated by subsection (4) as having made a gaming payment, the payment is to be treated for the purposes of this Chapter—

The Commissioners may by regulations make further provision about how a gaming payment which a person is treated as having made under subsection (4) is to be treated for the purposes of this Chapter.

This section has effect subject to section 159A.

Where a chargeable person participates in remote gaming, an amount is not to be taken into account in determining the “gaming payment” (if any) under section 159 so far as the amount is paid out of money in relation to which the first and second conditions are met (“excluded winnings”).

The first condition is that the money has been won by participation in the gaming either—

The second condition is that the chargeable person is not entitled to use the money otherwise than for the purpose of participation in the gaming.

Subsection (5) applies where—

The amount which would, apart from this subsection, be treated by section 159(4)(a) or (b) as a gaming payment (or additional gaming payment) is not to be so treated.

For the purposes of this section, where a payment is made out of moneys which include both excluded winnings and money which is not excluded winnings (the “other funds”), the payment is not taken to be made out of excluded winnings except so far as the amount of the payment exceeds the amount of those other funds.

In this section “money” includes any amount credited and any other money's worth.

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—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The return of all or part of a gaming payment is to be treated for the purposes of sections 156 and 157 as the provision of a prize (but where a gaming payment is returned by being credited to an account this subsection has effect subject to subsection (1)).

Where a prize is obtained by or on behalf of a gaming provider from a person not connected with the person who obtains the prize, the cost to the person who obtains the prize is to be treated as the expenditure on the prize for the purposes of sections 156 and 157.

Where a prize is a voucher which—the specified amount is the value of the voucher for the purposes of sections 156 and 157.

Where a prize is a voucher (whether or not it falls within subsection (4)) no expenditure is to be treated as having been incurred on the prize for the purposes of sections 156 and 157 if—

In the case of a prize which is neither money nor a voucher and which does not fall within subsection (4), the expenditure on the prize for the purposes of sections 156 and 157 is—

For the purposes of this section—

This section has effect subject to section 160A.

Where a prize is a freeplay offer (whether or not in the form of a voucher) which does not fall within section 160(4)—

Where a prize is a voucher which gives the recipient a choice of using it in place of money for freeplay or as whole or partial payment for another benefit, section 160(5)(b) has effect as if after “used” there were inserted“ if it is used as payment for a benefit other than freeplay ”.

In this section—“freeplay” means participation, in reliance on a freeplay offer, in—remote gaming, or an activity in respect of which a gambling tax listed in section 161(4) is charged;“freeplay offer” means an offer which waives all or part of—a gaming payment, or a payment in connection with participation in an activity in respect of which a gambling tax listed in section 161(4) is charged.

Remote gaming duty is not charged on participation by a chargeable person in remote gaming if—

Remote gaming duty is not charged on participation by a chargeable person in remote gaming so far as the remote gaming—

Subsection (2)(b)—

In this section “gambling tax” means—

Remote gaming duty is not charged on a chargeable person’s participation in remote gaming where the remote gaming in question is the playing in the United Kingdom of a game of—

In subsection (4A)—“bingo” includes any version of that game, whatever name it is called;“licensed bingo”—in Great Britain, means bingo played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;“United Kingdom” includes the territorial sea of the United Kingdom;“unlicensed bingo” means bingo which is not licensed bingo.

The Treasury may by regulations—

In calculating a gaming provider's profits on remote gaming for an accounting period, no account is to be taken of gaming payments, assignments of amounts to a pool or expenditure on prizes so far as they relate to remote gaming to which an exemption applies as a result of this section or regulations under it.

A gaming provider is liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period.

If the gaming provider is a body corporate, the provider and the provider's directors are jointly and severally liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period.

Remote gaming duty which is charged on the gaming provider's profits on remote gaming for an accounting period may be recovered from the holder of a remote operating licence for the business in the course of which the gaming took place as if the holder of the licence and the provider were jointly and severally liable to pay the duty.

The Commissioners are responsible for the collection and management of general betting duty, pool betting duty and remote gaming duty.

General betting duty, pool betting duty and remote gaming duty are to be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations made by the Commissioners.

The Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of, or for the protection of the revenue from, general betting duty, pool betting duty and remote gaming duty.

Nothing in sections 164 to 169 affects the generality of the powers conferred by this section.

The Commissioners must maintain the following registers—

A person falling within any paragraph of subsection (1) may not carry on an activity by virtue of which the person falls within that paragraph without being registered in the register maintained under that paragraph.

The Commissioners may make regulations about registration; in particular, the regulations may include provision about—

The regulations may require a person registered under this section to give notice to the Commissioners before applying for a remote operating licence.

The regulations may permit the Commissioners to impose conditions or requirements on persons registered under this section.

The regulations may include provision for the registration of groups of persons; and may provide for the modification of provisions of this Part in their application to groups.

The modifications may, for example, include a modification ensuring that each member of a group will be jointly and severally liable for the duty payable by any member of the group.

For the purposes of this Part—

The first day of an accounting period is such day as the Commissioners may direct.

The Commissioners may agree with a person to make either or both of the following changes for the purposes of that person's liability to general betting duty, pool betting duty or remote gaming duty—

The Commissioners may by direction make transitional arrangements for periods (whether of 3 months or otherwise) to be treated as accounting periods where—

A direction under this section—

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.

The regulations may, in particular, make provision about—

The Commissioners may by regulations make provision about payment of general betting duty, pool betting duty and remote gaming duty.

The regulations may, in particular, make provision about—

Subject to regulations under section 163 and this section, section 12 of FA 1994 (assessment) applies in relation to liability to pay general betting duty, pool betting duty and remote gaming duty.

The Treasury may by regulations make provision as to the circumstances in which—

The Commissioners may by notice published by them make provision about Chapter 1 stake funds, Chapter 2 stake funds and gaming prize funds, and such a notice may (in particular) make provision as to how such funds are to be held.

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 betting duty or remote gaming duty for which the person is or may become liable.

The Commissioners may give such a notice only if they consider—

The notice must specify—

That date must not be less than 30 days after the date when the notice is given (and must not be before 1 December 2014).

Any requirement imposed by the notice has no effect at any time when—

A person is a “registrable person” for the purposes of this Part if the person—

The Commissioners may by notice given to a registrable person require the person to appoint a United Kingdom representative.

The representative must be a person approved by the Commissioners for the purposes of this section.

The Commissioners may give such a notice only if they consider that the registrable person usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangements for the enforcement of liabilities.

The notice must specify the date by which the representative must be appointed.

That date must not be less than 30 days after the date when the notice was given (and must not be before 1 December 2014).

It is for the registrable person to decide whether the representative is to have responsibility—

The notice may be combined with a notice under section 170, and in such a case any requirement contained in the notice under that section ceases to have effect if the registrable person appoints a representative with the responsibilities mentioned in subsection (6)(b).

Any requirement imposed by the notice has no effect at any time when—

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 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice must include an offer of a review of the decision under section 15A of FA 1994.

Only the registrable person may bring an appeal under section 16 of FA 1994 as applied by subsection (1).

The decision appealed against is to be treated for the purposes of that section as a decision as to an ancillary matter.

Such amendments to the notice as are necessary to give effect to any decision on a review, appeal or further appeal must be made by whichever of the following is appropriate in the case in question—

An appeal under section 16 of FA 1994 as applied by subsection (1) may not be entertained unless any amount of general betting duty, pool betting duty or remote gaming duty (whether or not it is an amount to which the appeal relates) due from the registrable person at the date when the appeal is brought has been paid.

But an appeal may be entertained despite subsection (5) if, on the application of the registrable person, the Commissioners are satisfied or (the Commissioners not being so satisfied) the appeal tribunal decides that the requirement to pay the duty for which the person is liable would cause the person to suffer hardship.

Despite sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 (rights of appeal), the decision of the appeal tribunal as to the issue of hardship is final.

In this section “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of FA 1994.

A person who is, or is required to be, registered under section 164 is guilty of an offence if the person—

A person guilty of an offence under this section is liable, on summary conviction, to—

The reference in subsection (2)(a) to a fine is to be read as a reference to a fine not exceeding level 5 on the standard scale in relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force.

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 remote gaming duty.

A person guilty of an offence under subsection (1) is liable on summary conviction to—

A person guilty of an offence under subsection (1) is liable on conviction on indictment to—

In the application of this section in England and Wales, the reference in subsection (2)(a) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).

The reference in subsection (2)(a) to 12 months is to be read as a reference to 6 months in relation to an offence committed—

Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 does not apply in relation to the offence under subsection (1), but where such an offence is committed before section 85(1) comes into force the reference in subsection (2)(b)(i) to £20,000 is to be read as a reference to the statutory maximum.

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 of FA 1994, which is to be calculated by reference to the amount of duty payable.

Any such failure to pay as is mentioned in subsection (1) also attracts daily penalties under that section.

Subsection (4) applies to a contravention of—

Such a contravention—

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 betting duty, pool betting duty or remote gaming duty.

Interest charged under section 101 of that Act on an amount of such a duty (or an amount enforceable as if it were such a duty) may be enforced as if it were an amount of such a duty payable by the person liable for the amount on which the interest is charged.

A certificate of the Commissioners—is sufficient evidence of that fact until the contrary is proved.

A photograph of any document furnished to the Commissioners for the purposes of this Part and certified by them to be such a photograph is admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

Any document purporting to be a certificate under subsection (1) or (2) is to be treated as being such a certificate until the contrary is proved.

This section applies where, in civil proceedings in any court or tribunal, it is necessary to determine whether the facilities used to make a bet or to participate in remote gaming were capable of being used in or from the United Kingdom.

The burden of proof lies on any person claiming that the facilities were not capable of being so used.

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 “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.

The decisions are—

A decision mentioned in subsection (2) is to be treated as an ancillary matter for the purposes of sections 14 to 16 of FA 1994.

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.

In particular, bets are to be treated as being made by way of pool betting wherever a number of persons make bets—

Where there is or has been issued any advertisement or other publication calculated to encourage in persons making bets of any description with or through a bookmaker a belief that such bets are made on the basis mentioned in subsection (2)(c), then any bets of that description subsequently made with or through the bookmaker are to be treated for the purposes of this section as being made on that basis.

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 that amount is to depend on—

A bet made with or through a person carrying on a business of receiving or negotiating bets and made in the course of that business is not a bet at fixed odds for the purposes of this Part if the winnings of the person by whom it is made consist or may consist wholly or in part of something other than money.

In this section—“starting prices” means, in relation to any event, the odds ruling at the scene of the event immediately before the start, and“totalisator odds” means the odds paid on bets made—by means of a totalisator, and at the scene of the event to which the bets relate.

In this Part “UK person” means—

The Treasury may by regulations—

The Commissioners may by notice published by them—

A bet is an on-course bet for the purposes of this Part if it—

A bet is an excluded bet for the purposes of this Part if—

The Treasury may by regulations amend subsection (2).

In this Part—

For the purposes of subsection (1)—

But a game is not a “game of chance” for the purposes of this Part if—