Section 6 Rate of pool betting duty.
(1)
In section 7(1) of the M1Betting and Gaming Duties Act 1981 (rate of pool betting duty), for “26.50 per cent.” there shall be substituted “ 17.50 per cent. ”
(2)
This section has effect in relation to bets the stake money on which is or has been paid on or after 28th March 1999.
Annotations
Marginal citations
- M1
Notes on Part I
Modifications
- C1
Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))