Part I Customs and Excise

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

F142 Reliefs for shipbuilders in respect of certain duties.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

Duties relating to betting and gaming

12 General Betting Duty. C1

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

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.

Annotations:
Modifications etc. (not altering text)
C1

The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

Duties relating to betting and gaming

15 Additional or supplementary provisions as to duties on betting or gaming.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13