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The General Betting Duty Regulations 2001
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Statutory Instruments
2001 No. 3088
CUSTOMS AND EXCISE
The General Betting Duty Regulations 2001
Made
11th September 2001
Laid before the House of Commons
13th September 2001
Coming into force
6th October 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 5D and 12(2) of, and paragraph 2 of Schedule 1 to, the Betting and Gaming Duties Act 1981(1) and of all other powers enabling them in that behalf, hereby make the following regulations:
(1)
1981 c. 63; section 3(4) defines “financial spread bets”; section 12(4) defines “bookmaker”, “bookmaking”, “meeting”, “on-course bet”; section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise; section 5D was inserted by the Finance Act 2001 (c. 9), Schedule 1; paragraph 2 of Schedule 1 was amended by the Finance Act 1987 (c. 16), section 3(3) and by the Finance Act 2001, Schedule 1.
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