Finance Act, 1931

Bookmakers' licence duty.

17.—There shall be charged, levied, and paid for and upon every licence to act and carry on business as a bookmaker issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1931, an excise duty at the following rates, that is to say:—

(a) where the date on which such licence commences is a date on or after the 1st day of June, 1931, and before the 1st day of September, 1931, five pounds;

(b) where the date on which such licence commences is a date on or after the 1st day of September, 1931, and before the 30th day of November, 1931, two pounds and ten shillings;

(c) where the date on which such licence commences is a date on or after the 30th day of November, 1931, and before the 1st day of March, 1932, ten pounds;

(d) where the date on which such licence commences is a date on or after the 1st day of March, 1932, and before the 1st day of June, 1932, seven pounds and ten shillings;

(e) where the date on which such licence commences is a date on or after the 1st of June, 1932, and before the 1st day of September, 1932, five pounds;

(f) where the date on which such licence commences is a date on or after the 1st day of September, 1932, and before the 30th day of November, 1932, two pounds and ten shillings;

(g) where the date on which such licence commences is a date on or after the 30th day of November, 1932, ten pounds.