Article 2
Section 6 of the Finance Act 2001 comes into force on 6th October 2001—
(a)
in relation to spread betsf1 that are made on or after that date; and
(b)
in relation to bets other than spread bets irrespective of when those bets were or are made.
Annotations
Footnotes
- f1
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Section 3(2) of the Betting and Gaming Duties Act 1981 (c. 63) defines “spread bet”; section 3 is substituted by Schedule 1 to the Finance Act 2001.