Part IU.K. Customs and Excise
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1S. 1 repealed (with saving) by S.I. 1977/910
F22 Reliefs for shipbuilders in respect of certain duties.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 2 repealed (with effect in accordance with s. 323 of the commencing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 5
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 3 repealed (with saving) by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. II
4, 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4Ss. 4, 5 repealed by Finance Act 1968 (c. 44), ss. 1(3), 61(10), Sch. 20 Pt. I
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 7 repealed by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. I
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7S. 8 repealed by Vehicles (Excise) Act 1971 (c. 10), s. 39(5), Sch. 8 Pt. I
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8S. 9 repealed by European Communities Act 1972 (c. 68), s. 4, Sch. 3 Pt. I
10, 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9Ss. 10, 11 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt I
Duties relating to betting and gamingU.K.
12 General Betting Duty. U.K.
(1)—(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
(6)The pool betting duty shall not be chargeable on any bet made as mentioned in subsection (1)(c) of this section on or after 24th October 1966, and accordingly from that date—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
(b)paragraph 4(a)(i) of Schedule 5 to the M1Betting, Gaming and Lotteries Act 1963 (which relates to the disposal of amounts staked by means of a totalisator on a dog racecourse) for the words “pool betting duty” there shall be substituted the words “general betting duty” ;
and as from that date bookmakers’ licence duty shall cease to be charged.
Textual Amendments
F10S. 12(1)–(6)(a) repealed by Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7
Modifications etc. (not altering text)
C1The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
F11S. 13 repealed, except as respects any gaming before 1st October 1970, by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. I
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
Textual Amendments
F12S. 14 repealed (1.10.1969) by Finance Act 1969 (c. 32), Sch. 21 Pt. I
Duties relating to betting and gamingU.K.
15 Additional or supplementary provisions as to duties on betting or gaming.U.K.
(1)—(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
(5)The supplemental provisions set out in Schedule 3 to this Act shall have effect with respect to the duties relating to betting and gaming.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F13S. 15(1)–(4)(6) repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
F14S. 16 repealed by Finance Act 1967 (c. 54), ss. 1(1)(b), 45(8), Sch. 16 Pt. III