Finance (No. 2) Act 2008
Amendment of section 67 (betting duty) of Finance Act 2002. |
53.— (1) Section 67 of the Finance Act 2002 (as amended by section 90 of the Finance Act 2006 ) is amended— | |
(a) in subsection (1) by substituting “2 per cent” for “1 per cent”, and | ||
(b) by inserting the following after subsection (1): | ||
“(1A) For the avoidance of doubt, betting duty imposed by subsection (1) is chargeable on all bets placed by a person with a bookmaker at the bookmaker’s registered premises, irrespective of the means by which a bet is placed.”. | ||
(2) Subsection (1)(a) comes into operation on 1 May 2009. |