In section 1(2)(b) of the M1Betting and Gaming Duties Act 1972 and section 17(1)(b) of the M2Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (general betting duty on bets other than on-course bets) for the words “7½ percent.” there shall be substituted the words “8 per cent.”.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection (1) above shall be deemed to have come into force on 12th July 1981, . . . F4 and (6) above shall come into force on 1st October 1981.