Finance Act 2014
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Change 1
137 Profits on ordinary Chapter 1 pool bets
To calculate the amount of a bookmaker's profits for an accounting period in respect of ordinary Chapter 1 pool bets— (a) take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of such bets, and (b) subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets.
137 Profits on ordinary Chapter 1 pool bets
To calculate the amount of a bookmaker's profits for an accounting period in respect of ordinary Chapter 1 pool bets— (a) take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of such bets, and (b) subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets.
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