Statute
Section 8 — Finance Act 2003: General betting duty: restriction of exemption for on-course bets
Text of the provision Official document
General betting duty: restriction of exemption for on-course bets 8 1 In section 12(4) of the Betting and Gaming Duties Act 1981 (general betting duty: supplementary provisions), in the definition of “on-course bet” for “a meeting” substitute “ a horse or dog race meeting ” .
2 This section applies to bets made on or after 1st September 2003.
Official source: legislation.gov.uk
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