Finance Act 2022
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Amendment of section 67 of Finance Act 2002 (betting duty) | ||
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50. Section 67 of the Finance Act 2002 is amended by the insertion of the following subsection after subsection (2): | ||
“(2A) Notwithstanding subsection (2), where a bet is placed by a person in pursuance of an offer which permits the person to pay nothing or less than the amount which that person would have been required to pay without the offer, the amount of the bet shall be equal to the amount of the unit stake.”. |