Part 1

Excise duties

Betting and gaming duties

Pool betting duty etc
12
1
Schedule 4 to this Act has effect.
2
In that Schedule, Part 1—
- makes provision about pool betting duty, and
- provides for coupon betting to cease to be subject to pool betting duty but to be subject to general betting duty instead,
and Part 2 contains minor amendments and transitional provisions.
3
The amendments made by paragraph 2 of that Schedule have effect for the purposes of accounting periods beginning on or after 31st March 2002; but this does not apply to the substitution of the new regulation-making provisions.
4
The amendments made by paragraphs 3 and 4 of that Schedule apply to bets made on or after 31st March 2002.
5
Subsections (1) to (4) shall (subject to subsections (6) and (7)) be deemed to have come into force on 31st March 2002.
6
Subsection (1), so far as relating to paragraphs 5, 6(a) and (c), 7 to 9, 10(1), (2), (5) to (11), (13) and (14), 11, 12(1) and (3), 13 and 14 of Schedule 4 to this Act, shall be deemed to have come into force on 24th April 2002.
7
Subsection (1), so far as relating to—
a
the substitution of the new regulation-making provisions by paragraph 2 of that Schedule, and
b
paragraphs 10(3), (4) and (12) and 12(2) of that Schedule,
comes into force on the day on which this Act is passed; but the powers conferred by the new regulation-making provisions are exercisable only as respects accounting periods beginning after that day.
8
In this section “the new regulation-making provisions” means the following new provisions of the Betting and Gaming Duties Act 1981 (c. 63)—
- section 7D(6) to (8),
- section 7E(4) and (5),
- section 7F(6) and (7),
- section 8(3) and (4), and
- section 8B(1)(b) and (2).