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.