Section 6 Betting duties and bingo duty in Northern Ireland.
The M1Betting and Gaming Duties Act 1981 (in this section referred to as “the 1981 Act”) shall have effect subject to the amendments in Part I of Schedule 4 to this Act, being amendments designed to extend to Northern Ireland—
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Part II of Schedule 4 to this Act shall have effect for the purpose of making consequential amendments of certain Northern Ireland legislation; and Part III of that Schedule shall have effect for the purpose of extending to Northern Ireland certain subordinate legislation made under the 1981 Act.
Schedule 4 to this Act,—
so far as it relates to general betting duty or pool betting duty, shall come into force on the betting commencement date, but shall not have effect in relation to duty in respect of bets made before that date; F2...
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Part III of the M3Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 shall cease to have effect on the betting commencement date except in relation to duty in respect of bets made before that date.
Annotations
Textual amendments
- F1
S. 6(1)(b) and word omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 4(a)(i) (with Sch. 13 para. 21)
- F2
S. 6(3)(b) and word omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 4(a)(ii) (with Sch. 13 para. 21)
- F3
Words in s. 6(5) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 4(a)(iii) (with Sch. 13 para. 21)
Marginal citations
- M1
- M2
- M3
- M4