11In section 1(3) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) (liability to duty other than pool betting duty adjusted if order under section in force when duty becomes due), omit the words from “, except that if the duty is pool betting duty" to the end.
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)
13(1)If—
(a)stake money is paid before 31st March 2002 in respect of a bet to which this paragraph applies, and
(b)pool betting duty charged on that money before that date is not paid before 24th April 2002,
that duty ceases on 24th April 2002 to be charged on that money.
(2)If—
(a)stake money is paid before 31st March 2002 in respect of such a bet, and
(b)pool betting duty charged on that money before that date is paid before 24th April 2002,
the person who paid that duty becomes entitled on 24th April 2002 to a credit equal to the amount of the duty.
(3)Effect is given to such a credit by setting it (until fully utilised) against pool betting duty that the person is liable to pay in respect of accounting periods for the purposes of pool betting duty that begin on or after 31st March 2002 (taking earlier such periods before later ones).
(4)Such a credit does not—
(a)carry interest,
(b)affect the payability of the duty mentioned in sub-paragraph (2), or
(c)entitle any person to any payment in respect of the credit.
(5)This paragraph applies to a bet if—
(a)it is a dutiable pool bet for the purposes of a calculation, under the section 7A of the Betting and Gaming Duties Act 1981 inserted by this Schedule, of the amount of a person’s net pool betting receipts for any accounting period, and
(b)it is made before 31st March 2002 but all the events to which it relates take place on or after that date.
14Any notification under paragraph 4(4) of Schedule 1 to the Betting and Gaming Duties Act 1981 (c. 63) (duty to notify premises used for purposes of pool betting business in connection only with coupon betting) that is effective immediately before 24th April 2002 shall on and after that date have effect (until withdrawn) as a notification made on 31st March 2002 under paragraph 4(3) of that Schedule (duty to notify premises used for purposes of betting business in connection only with general betting).