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Finance Act 1981

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This is the original version (as it was originally enacted).

9Betting and gaming duties

(1)In section 1(2) (b) of the Betting and Gaming Duties Act 1972 and section 17(1)(b) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (general betting duty on bets other than on-course bets) for the words " 1\ per cent. " there shall be substituted the words

8 per cent..

(2)In subsection (3)(b)(ii) of section 6 of the Betting and Gaming Duties Act 1972 (exclusion of bets in lotteries within section 5 or 6 of the Lotteries and Amusements Act 1976 in which the relevant monetary limits are not exceeded) the words " (disregarding any variation of those limits made by order under section 18 of that Act)" shall be omitted.

(3)For subsection (4) of that section (definition of " relevant monetary limits ") there shall be substituted—

(4)In subsection (3) above " relevant monetary limits " means the limits referred to in section 5(3)(d)(i) and subsections (2), (5), (6) and (8) of section 11 of the said Act of 1976 as those sections have effect on 1st July 1981 or such other limits as the Commissioners may by order made by statutory instrument provide ; and an order made under this subsection shall be subject to annulment in pursuance of a resolution of the House of Commons..

(4)In section 17(2) of the Betting and Gaming Duties Act 1972 (bingo duty)—

(a)for the words " 7\ per cent.", in both places where they occur, there shall be substituted the words

10 per cent.; and

(b)for the words " three thirty-sevenths " there shall be substituted the words

one-ninth.

(5)In section 23(1) of the Betting and Gaming Duties Act 1972 (rates of gaming machine licence duty)—

(a)in Table A (premises with local authority approval) for " £20 ", "£25 " and " £100 " there shall be substituted

£25, " £60 " and " £120 " respectively ;

(b)in Table B (premises without local authority approval) for "£50" and "£300" there shall be substituted

£75

and "£400" respectively, and, as respects machines chargeable at the higher rate, for the entries in the second and third columns there shall be substituted

One or more machinesand " £200 per machine " respectively.

(6)In the Table in section 44(4) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (rates of gaming machine licence duty in Northern Ireland) for " £50 " and " £300 " there shall be substituted

£75

and " £400 " respectively, and, as respects machines chargeable at the higher rate, for the entries in the second and third columns there shall be substituted

One or more machinesand " £200 per machine " respectively.

(7)The enactments specified in Schedule 5 to this Act shall have effect subject to the amendments specified in that Schedule, being amendments designed to facilitate, or otherwise desirable in connection with, the consolidation of the law relating to betting and gaming duties.

(8)Subsection (1) above shall be deemed to have come into force on 12th July 1981, subsections (2) and (3) above shall be deemed to have come into force on 1st July 1981, subsection (4) above shall be deemed to have come into force on 27th July 1981 and subsections (5) and (6) above shall come into force on 1st October 1981.

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