Finance Act 1986

General betting duty and pool betting duty U.K.

1 (1) In section 1 (general betting duty) in subsection (1) for the words “Great Britain” there shall be substituted “the United Kingdom”. U.K.

(2) In subsection (3) of that section after the words “Act 1963” there shall be inserted the words “or Article 37 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985”.

2 F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 4 para. 2(1) repealed (retrospective to 31.3.2002) by 2002 c. 23, ss. 12, 141, Sch. 40 Pt. 1(4) Note 2

F2 Sch. 4 para. 2(2) repealed (1.2.1994) by 1993 c. 34, s. 213, Sch. 23 Pt. I; S.I. 1993/2842, art. 3(3).

3 (1) In section 9 (prohibitions for protection of revenue) for the words “Great Britain”, wherever they occur, there shall be substituted “the United Kingdom”. U.K.

(2) In subsection (3)(a) of that section the words “Northern Ireland or” and “of the Parliament of Northern Ireland or, as the case may be,” shall be omitted.

4 U.K. In section 12(4) (interpretation of provisions relating to betting duties)—

(a) before the definition of “meeting” there shall be inserted the following definitions—

““betting office licence”—

(a) in Great Britain, has the meaning given by section 9(1) of the Betting, Gaming and Lotteries Act 1963, and

(b) in Northern Ireland, means a bookmaking office licence as defined in Article 2(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

“bookmaker”—

(a) in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and

(b) in Northern Ireland, has the meaning given by Article 2(2) of the said Order of 1985;

and (in either case) the expression ”bookmaking’ shall be construed accordingly;

“bookmaker’s permit”—

(a) in Great Britain, has the meaning given by section 2(1) of the said Act of 1963, and

(b) in Northern Ireland, means a bookmaker’s licence as defined in Article 2(2) of the said Order of 1985;”;

F3 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) the words from “and ”betting office licence”’to the end shall be omitted.

Textual Amendments

F3 Sch. 4 para. 4(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(3)