betting and gaming - a general term covering all the excise duties that relate to any gambling activity. The specific duties are:
General Betting Duty (paid by bookmakers);
Gaming Duty (paid by casino operators);
Lottery Duty;
Bingo Duty; and
Amusement Machine Licence Duty (paid by operators of gaming machines, fruit machines, quiz machines etc). HM Customs & Revenue Glossary

Financial and business terms. 2012.

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