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Finance Act 2014

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This is the original version (as it was originally enacted).

Saving for amendments and repeals made by Schedule 28

This section has no associated Explanatory Notes

9(1)The amendments and repeals made by Schedule 28 do not affect—

(a)the operation on and after 1 December 2014 of any enactment amended or repealed by that Schedule, as the enactment stood immediately before that date, for the purposes of accounting periods for general betting duty, pool betting duty or remote gaming duty that end before that date, or for the purposes of entitlement to double taxation relief for such accounting periods,

(b)the operation on and after that date of any regulations or orders made, directions given or notices published under BGDA 1981 before that date so far as they relate to any of those duties (but see paragraph (c)),

(c)the exercise on and after that date of any power of the Commissioners or the Treasury under BGDA 1981 as saved by paragraph (a), including (in particular) any such power to make, amend, revoke, publish, revise or replace regulations, orders, directions or notices,

(d)the charges under sections 2(1), 3(1) and 4(1) of BGDA 1981 on bets made before that date,

(e)the charge under section 5AB of BGDA 1981 so far as relating to bets determined before that date,

(f)the charge under section 7 of BGDA 1981 so far as relating to net pool betting receipts for accounting periods ending before that date, or

(g)the charges under sections 17 and 26B of BGDA 1981 so far as relating to games of chance that began to be played before that date.

(2)Sub-paragraph (1)—

(a)has effect subject to the preceding provisions of this Schedule, and

(b)does not prejudice the generality of section 16(1) of the Interpretation Act 1978.

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