Horserace Betting Levy Act 1969

The following subsection shall have effect where, under section 28 of the Act of 1963 (assessment F4... to levy) F5or under section 2 of the Horserace Betting Levy Act 1981 (appeals against notices of determination of liability to make payments on account), a F6person appeals in respect of an assessment notice F7or a notice of determination issued by the Levy Board in his case, and the appeal, having been referred to a tribunal established under section 29 of that Act, is either dismissed by the tribunal or abandoned by the F6person .

If the tribunal thinks it just that the F8person should make a payment towards expenses appearing to it to have been reasonably incurred by the Levy Board in connection with the appeal, the tribunal may certify accordingly and the Board shall be entitled to recover from the F8person as a debt due to them the amount specified in the certificate.

This Act may be cited as the Horserace Betting Levy Act 1969.

In this Act “the Act of 1963” means the M1Betting, Gaming and Lotteries Act 1963; and F11“Levy Board” has the same meaning as in that Act .

In section 25(2)(a) of the Act of 1963 (application of moneys in the hands of the Levy Board), for the words “section 26 or 29 of this Act or section 9 of the Betting Levy Act 1961” there shall be substitued the words “any enactment”.

The following enactments in the Act of 1963 are hereby repealed:—

• section 27(5), except in relation to a levy period beginning with or before 1st April 1969;

• section 28(1) to (4), except in relation to a levy period beginning before that date; and

• section 30(2), except in relation to a levy period beginning with or before that date.

This Act shall not extend to Northern Ireland.