134 Chapter 1 pool bets
Finance Act 2014 (2014 c 26) | Legislation

Pool betting on horse and dog races

134  Chapter 1 pool bets

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

(a)     it relates only to horse racing or dog racing,

(b)     it is not an on-course bet,

(c)     it is made by way of pool betting, and

(d)     one or more of conditions A to C is met in relation to it.

(2)

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