SCHEDULES
F33SCHEDULE A1Betting duties: double taxation relief
F33Introduction
F331
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Definitions
F332
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Credit allowed
F333
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Notional UK liability
F334
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Notional foreign liability
F335
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Clawback
F336
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Breach of return obligations
F337
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Reduction etc in foreign tax paid
F338
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32SCHEDULE 1 Betting duties
Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
F32 Definitions
F321
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F32 General administration
F322
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F322A
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F323
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F32 Notification to Commissioners as to carrying on of betting business
F324
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32 Requirement of permit for carrying on pool betting business
F325
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F32 Books, records, accounts, et ceteralaetc.
F326
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F327
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F328
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F329
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F32 Powers to enter premises and obtain information
F3210
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F32 Power of Commissioners to estimate general betting duty payable
F3211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32 Disputes as to computation of pool betting duty
F3212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32 Enforcement
F3213
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F3214
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F3215
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F3216
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F37SCHEDULE 2 Gaming Licence Duty
Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
F37 Application for and duration of licence
F371
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Charge of duty in respect of short licence periods
F372
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Regulations
F373
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Inspection of premises
F374
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Power to estimate duty
F375
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Persons from whom duty recoverable
F376
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Enforcement
F377
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Co-operation with Gaming Board
F378
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Modification of agreements
F379
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3 Bingo Duty
Part I Exemption from Duty
Domestic bingo
1
F1In calculating liability to bingo duty no account shall be taken of bingo played both in a private dwelling and on a domestic occasion.
F2 Small-scale bingo
Sch. 3 paras. 2, 2A and heading substituted (with effect as mentioned in s. 9(10) of the amending Act) for Sch. 3 para. 2 by Finance Act 2003 (c. 14), s. 9(3)
2
1
This paragraph applies where entitlement to participate in non-licensed bingo depends on a person’s being—
a
a member of a group or organisation,
b
a guest of a member of a group or organisation, or
c
a guest of a group or organisation.
2
Payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19.
3
Winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20.
2A
1
In the case of non-licensed bingo to which paragraph 2 does not apply—
a
payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19 (subject to sub-paragraphs (2) to (5) below), and
b
winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20 (subject to sub-paragraphs (2) to (5) below).
2
If on a day winnings at non-licensed bingo promoted by a person exceed £500, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.
3
If stakes exceeding in aggregate £500 are hazarded on a day at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.
4
If in an accounting period winnings at non-licensed bingo promoted by a person exceed £7,500, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.
5
If stakes exceeding in aggregate £7,500 are hazarded in an accounting period at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.
6
For the purposes of this paragraph winnings at bingo shall be valued in accordance with section 20(2) to (6).
F9F4Non-profit making bingo
Sch. 3 para. 2B and heading inserted (with effect as mentioned in s. 9(10) of the amending Act) by Finance Act 2003 (c. 14), s. 9(4)
Sch. 3 para. 2B and crossheading substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 12(2), 23; S.I. 2007/2532, art. 2
F32B
1
In calculating liability to bingo duty no account shall be taken of non-profit making bingo.
2
“Non-profit making bingo” means bingo—
a
in respect of the playing of which no charge in money or money's worth is made, and
b
in respect of which no levy is charged on any of the stakes or on the winnings of any of the players (irrespective of the means by which the levy is charged),
and it does not matter whether the charge or levy is compulsory, customary or voluntary.
3
In sub-paragraph (2)(a) “charge” includes an admission charge, but does not include—
a
any payment of the whole or any part of an annual subscription to a club,
b
any payment of an entrance subscription for membership of a club, or
c
any stakes hazarded.
4
In sub-paragraph (3)—
“club” means a club which is so constituted and conducted, in respect of membership and otherwise, as not to be of a temporary character, and
“membership of a club” does not include temporary membership of a club.
Small-scale amusements provided commercially
5
1
F5In calculating liability to bingo duty no account shall be taken of bingo played in compliance with the conditions of this paragraph—
a
on any F6family entertainment centre within the meaning of the Gambling Act 2005 (see section 238);
F7aa
on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M1Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;
F31b
on any premises if, for the time being—
i
a machine in respect of which a person is liable for machine games duty is located on the premises, and
ii
an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; or
c
at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.
2
The conditions of this paragraph are that—
C1a
the amount payable by any person for a card for any one game of bingo does not exceed 20p;
C2b
the total amount taken as payment by players for their cards for any one games does not exceed £10;
c
no money prize exceeding F28£70 is distributed or offered;
d
the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and
e
in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.
Machine bingo
6
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to increase limits of exemptions
7
The Commissioners may by order provide that any provision of this Part of this Schedule which is specified in the order and which mentions a sum shall have effect (whether as from a date so specified or in relation to events taking place on or after a date so specified) as if for that sum there were substituted such larger sum as may be specified in the order.
Part II Supplementary Provisions
Definitions
8
In this Part of this Schedule—
“bingo-promotor” means a person who promotes the playing of bingo chargeable with bingo duty;
“prescribed” means prescribed by regulations;
“regulations” means regulations of the Commissioners made under this Part of this Schedule.
General administration
9
1
Bingo duty shall be under the care and management of the Commissioners and shall be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations.
2
Without prejudice to any other provision of this Schedule, regulations may provide for any matter for which provision appears to the Commissioners to be necessary for the administration or enforcement of bingo duty, or for the protection of the revenue in respect of that duty.
Notification to Commissioners by, and registration of, bingo-promoters
10
1
Any person who intends to promote the playing of bingo F10in connection with which bingo duty may be chargeable shall, not less than fourteen days before the first day on which bingo is to be played, notify the Commissioners of his intention, specifying the premises on which the bingo is to be played, and applying to be registered as a bingo-promoter.
F111A
Any person who is a bingo-promoter but is not registered as such and is not a person to whom sub-paragraph (1) above applies shall within five days of the date on which he became a bingo-promoter (disregarding any day which is a Saturday or a Sunday or a Bank Holiday) notify the Commissioners of that fact and of the place where the bingo was and (if he intends to continue to promote the playing of bingo which will or may be chargeable with duty) is to be played and apply to be registered as a bingo-promoter.
2
Where a person F12gives notice to the Commissioners under sub-paragraph (1) or (1A) above, he shall be entitled to be registered by the Commissioners, except that the Commissioners may, where it appears to them to be requisite for the security of the revenue to do so, impose as a condition of a person’s registration, or may subsequently impose as a condition of the continuance in force of his registration, a requirement that he shall give such security (or further security) by way of deposit or otherwise for any bingo duty which he is, or may become, liable to pay as the Commissioners may from time to time require.
F13Conditions shall not be imposed under this sub-paragraph if the premises at which the bingo in question is or is to be played are not licensed under F14a bingo premises licenceF15or under Chapter II of Part III of the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.
3
Where, in the case of a person who is for the time being registered as a bingo-promoter, the Commissioners exercise their power under sub-paragraph (2) above to impose, as a condition of the continuance in force of his registration, a requirement that he shall give security or further security, and he does not give it, the Commissioners may cancel his registration but without prejudice to his right to apply again to be registered.
Announcement of prizes
11
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Books, records, accounts, etc.
12
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Powers to enter premises and obtain information
13
1
Any officer may, without paying, enter on any premises where bingo is played or on which he has reasonable cause to suspect that bingo has been or is about to be played, and inspect the premises and anything whatsoever which he finds there; and he may further—
a
require any person concerned with the management of the premises to provide him with information with respect to activities carried on there;
b
require any person on the premises who appears to him to be, or to have been, playing any game to provide him with information with respect to the game and, in particular, to produce to him any document or thing in his possession which is or was used in connection with the playing of the game.
2
An officer who enters any premises in the exercise of powers conferred by this paragraph shall be permitted to remain there at any time when the premises are being used for gaming, or when he has reasonable cause to suspect that they are about to be so used.
Power to estimate duty
F1814
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Disputes as to computation of duty
15
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
16
1
Any person who is knowingly concerned in or in taking steps with a view to the fraudulent evasion by him or any other person of bingo duty shall be guilty of an offence and liable—
a
on summary conviction to a penalty of F35£20,000 or, if greater, treble the amount of the duty payment of which is sought to be evaded or to imprisonment for a term not exceeding six months or to both, or
2
Any person who—
a
b
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be guilty of an offence and liable—
i
on summary conviction to a penalty of F36£20,000 or to imprisonment for a term not exceeding six months or to both; or
ii
on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.
3
F23Where any person—
a
contravenes or fails to comply with any provision of this Part of this Schedule or of regulations, or
b
fails to comply with any requirement made of him by or under any such provision,
F24his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
F254
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17
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29SCHEDULE 4Amusement Machine Licence duty
Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F29Part I Exemptions from requirement of Excise Licence
F29 Charitable entertainments, et ceteralaetc.
F291
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Pleasure fairs
F292
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F293
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Seasonal licences
F294
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29Part II Supplementary provisions
F29 General administration
F295
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Applications for and duration of licence
F296
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F297
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Payment of duty by instalments
F297A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Transfer of licence
F298
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Amendment of licence
F299
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2910
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F29 Surrender of licence
F2911
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Reduction of duty in certain cases
F2911A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Requirements to be observed by licence-holder
F2912
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2913
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F29 Power to enter premises and obtain information
F2914
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Registers of permits, et ceteralaetc.
F2915
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29 Enforcement
F2916
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F2917
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F2918
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F30Schedule 4A Unlicensed amusement machines
Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F30 Application
F301
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Default notice requesting production of licence
F302
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Failure to produce a licence: grant of default licence
F303
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Assessment of amount equivalent to duty
F304
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Liability to pay
F305
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Reviews and time limits on recovery
F306
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 General interpretation
F307
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Saving for liability
F308
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34SCHEDULE 4BRemote gaming duty: double taxation relief
Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
F34Introduction
F341
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Reconciliation periods
F342
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Credit allowed
F343
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Notional UK liability
F344
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Notional foreign liability
F345
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Clawback
F346
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Breach of return obligations
F347
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34Reduction etc in foreign tax paid
F348
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X1SCHEDULE 5 Consequential Amendments
The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
1
In the definition of “pool betting” in section 55(1) of the M3Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “
the Betting and Gaming Duties Act 1981
”
.
2
In paragraph 20(1)(e) of Schedule 2 to the M4Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “
or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981
”
; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act.
3
In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “
Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners
”
.
4
In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “
section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises
”
.
5
In the M5Customs and Excise Management Act 1979—
a
in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “
the Betting and Gaming Duties Act 1981
”
; and
b
in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “
means the provisions
”
; and at the end there shall be inserted the words “
or the Betting and Gaming Duties Act 1981
”
.
SCHEDULE 6 Transitional Provisions and Savings
1
Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.
2
Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the M6Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act.
3
Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.
4
Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.
5
F27For the purposes of section 9B of this Act a conviction for an offence under section 5 of the M7Finance Act 1952, section 2 of the M8Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act.
6
Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the M9Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section.
7
Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including—
a
in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and
b
in the case of enactments repealed by this Act, the corresponding provisions of this Act.
8
Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act.
9
Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.
X2SCHEDULE 7 Repeals
The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Chapter | Short title | Extent of Repeal |
|---|---|---|
1972 c. 25. | The Betting and Gaming Duties Act 1972. | The whole Act. |
1972 c. 41. | The Finance Act 1972. | Section 58. |
1972 c. 69. | The Horserace Totalisor and Betting Levy Boards Act 1972. | Section 1(6). |
1974 c. 30. | The Finance Act 1974. | Section 2(2), as respects England, Wales and Scotland. |
1975 c. 45. | The Finance (No. 2) Act 1975. | Sections 3 and 4. |
1976 c. 32. | The Lotteries and Amusements Act 1976. | In Schedule 4, paragraph 8. |
1979 c. 2. | The Customs and Excise Management Act 1979. | In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972. |
1980 c. 48. | The Finance Act 1980. | Sections 6 and 7(1). |
Schedule 5 and Part I of Schedule 6. | ||
1981 c. 35. | The Finance Act 1981. | In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”. |
Schedule 5. |
Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)