Paragraph 12 Amendments in Schedule 5 to the Finance Act 1994I1

(1)

Paragraph 6 of Schedule 5 to the Finance Act 1994 (c. 9) (decisions under the Betting and Gaming Duties Act 1981 that are subject to review and appeal) is amended as follows.

(2)

In sub-paragraph (2)(a) (decisions in connection with requiring security for duty)—

(a)

after “regulations under paragraph 2" insert “ or 2A ”, and

(b)

after “in relation to general betting duty" insert “ or pool betting duty ”.

(3)

After sub-paragraph (2) insert—

“(3)
Any decision consisting in the giving of a direction under section 8A(3) of the Betting and Gaming Duties Act 1981 (pool betting duty: direction that bet is not made for community benefit).”.

Annotations

Commencement

I1: Sch. 4 para. 12 wholly in force; Sch. 4 para. 12(1)(3) in force at 24.4.2002; Sch. 4 para. 12(2) in force at 24.7.2002, see. s. 12(6)(7)(b)