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Part 1 U.K.Excise duties

Betting and gaming dutiesU.K.

8General betting duty: restriction of exemption for on-course betsU.K.

(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.