{
  "url": "https://openlegislation.uk/finance-act-1981/section-9",
  "json_url": "https://openlegislation.uk/finance-act-1981/section-9.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Betting and gaming duties.",
  "text": "(1) In section 1(2)(b) of the Betting and Gaming Duties Act 1972 and section 17(1)(b) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (general betting duty on bets other than on-course bets) for the words “7½ percent.” there shall be substituted the words “8 per cent.”.\n2)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) Subsection (1) above shall be deemed to have come into force on 12th July 1981, . . . and (6) above shall come into force on 1st October 1981.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 9(2)–(5) repealed by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 9(6) repealed by Finance Act 1982 (c. 39, SIF 12:2), s. 157(6), Sch. 22 Pt. III"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 9(7) repealed by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1972 c. 25."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1972 c. 11 (N.I.)."
    },
    {
      "type": "X",
      "label": "X1",
      "text": "The text of ss. 1, 7, 8, 9(1)(8) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."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/1981/35/section/9",
    "retrieved_at": "2026-10-28T17:26:26.463987+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."
  }
}