{
  "url": "https://openlegislation.uk/finance-act-1966/section-12",
  "json_url": "https://openlegislation.uk/finance-act-1966/section-12.json",
  "legislation": "ukpga/1966/18",
  "legislation_title": "Finance Act 1966",
  "legislation_url": "https://openlegislation.uk/finance-act-1966",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "General Betting Duty.",
  "text": "1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) paragraph 4(a)(i) of Schedule 5 to the Betting, 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” ;\nand as from that date bookmakers’ licence duty shall cease to be charged.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 12(1)–(6)(a) repealed by Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1963 c. 2."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/18/section/12",
    "retrieved_at": "2026-10-29T10:56:37.194784+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}