Interactive Gambling (Player Protection) Act 1998
sec.113Liability to tax
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sec.113 Liability to tax
A licensed provider must pay a tax ( interactive gambling tax ) to the chief executive for the authorised games conducted by the licensed provider. Interactive gambling tax is to be calculated and paid on a basis fixed under a regulation. Rates of tax may be fixed having regard to the rates of tax payable under corresponding laws. s 113 amd 2000 No. 20 s 29 sch 3 (sec.113-ssec.1) A licensed provider must pay a tax ( interactive gambling tax ) to the chief executive for the authorised games conducted by the licensed provider. (sec.113-ssec.2) Interactive gambling tax is to be calculated and paid on a basis fixed under a regulation. (sec.113-ssec.3) Rates of tax may be fixed having regard to the rates of tax payable under corresponding laws.