Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 12.
12(1)Paragraph 6 of Schedule 5 to the Finance Act 1994 (c. 9) (decisions under the Betting and Gaming Duties Act 1981 that are subject to review and appeal) is amended as follows.
(2)In sub-paragraph (2)(a) (decisions in connection with requiring security for duty)—
(a)after “regulations under paragraph 2" insert “ or 2A ”, and
(b)after “in relation to general betting duty" insert “ or pool betting duty ”.
(3)After sub-paragraph (2) insert—
“(3)Any decision consisting in the giving of a direction under section 8A(3) of the Betting and Gaming Duties Act 1981 (pool betting duty: direction that bet is not made for community benefit).”.
Commencement Information
I1Sch. 4 para. 12 wholly in force; Sch. 4 para. 12(1)(3) in force at 24.4.2002; Sch. 4 para. 12(2) in force at 24.7.2002, see. s. 12(6)(7)(b)
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