Textual Amendments
F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(2)For the purposes of pool betting duty on bets made at any time by reference to any event taking place after 31st March 1974, section 7(1) of the Betting and Gaming Duties Act 1972 and section 18(1) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (under which the amount of the duty is 33⅓ per cent. of the amount on which the duty falls to be computed) shall each have effect with the substitution for the words “33⅓ per cent.” of the words “ 40 per cent. ”, except in the of bets made by way of pool betting in respect of a competition prize held by—
(a)the holder of a licence under the M1Pool Competitions Act 1971, or
(b)any person approved by the Secretary of State in that behalf on the recommendation of the Gaming Board for Great Britain,
in respect of which the amount of the pool betting duty shall be 33⅓ per cent.]
Textual Amendments
F2S. 2(1) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F3S. 2(2) repealed (E.W.S) by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7 and repealed (as it remains in force in relation to Northern Ireland) on the day appointed for the coming into operation of Pt. II of S. I. 1985/1204 (which Part II was brought into operation in part on 1.6.1986 and 1.6.1987 by S.R.s 1986/124, 1987/185 and as to its residue remains (prosp.) by Finance Act 1986 (c. 41, SIF 12:2), ss. 6(3)(5), 114(6), Sch. 23 Pt. III Notes (a)(b)
Marginal Citations
Textual Amendments
F4S. 3 repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. II
Textual Amendments
F5S. 4 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I
Textual Amendments
F6S. 5 repealed by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. III
Textual Amendments
F7S. 6 repealed by Value Added Tax Act 1983 (c. 55), s. 50, Sch. 10 para. 8, Sch. 11