Part 1Excise duties

Betting and gaming duties

8General betting duty: restriction of exemption for on-course bets

1

In section 12(4) of the Betting and Gaming Duties Act 1981 (general betting duty: supplementary provisions), in the definition of “on-course bet” for “a meeting” substitute “ a horse or dog race meeting ”.

2

This section applies to bets made on or after 1st September 2003.