SCHEDULES

SCHEDULE 4Pool betting duty etc

Part 2Minor amendments and transitional provisions

Amendments in Schedule 5 to the Finance Act 1994

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).”.