Finance Act 1986 (c. 41)

SCHEDULE 4 U.K. Extension to Northern Ireland of Provisions of Betting and Gaming Duties Act 1981

Part III U.K. Subordinate Legislation

16 (1) Any regulations made under Schedule 1 (betting duties) to the M1 Betting and Gaming Duties Act 1981, in so far as they have effect immediately before the betting commencement date, shall have effect on and after that date in relation to Northern Ireland as if— U.K.

(a) that Act extended to Northern Ireland at the time when the regulations were made, and

(b) the regulations were made in relation to Northern Ireland as well as to Great Britain.

(2) Any orders or regulations made under Schedule 3 (bingo duty) to that Act, in so far as they have effect immediately before the bingo commencement date, shall have effect on and after that date in relation to Northern Ireland as if—

(a) that Act extended to Northern Ireland at the time when the orders or regulations were made, and

(b) the orders or regulations were made in relation to Northern Ireland as well as to Great Britain.

Marginal Citations

M1 1981 c. 63.