Introductory text

CUSTOMS AND EXCISE

Made 11th September 2001

Laid before the House of Commons 13th September 2001

Coming into force 6th October 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 5D and 12(2) of, and paragraph 2 of Schedule 1 to, the Betting and Gaming Duties Act 1981^f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1: 1981 c. 63; section 3(4) defines “financial spread bets”; section 12(4) defines “bookmaker”, “bookmaking”, “meeting”, “on-course bet”; section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise; section 5D was inserted by the Finance Act 2001 (c. 9), Schedule 1; paragraph 2 of Schedule 1 was amended by the Finance Act 1987 (c. 16), section 3(3) and by the Finance Act 2001, Schedule 1.