Finance Act 2014



Amendment of section 136 of Finance Act 2001 (entry and search of premises)

53. Section 136 of the Finance Act 2001 is amended by substituting the following paragraph for paragraph (c) of subsection (1):

“(c) bets liable to betting duty are reasonably believed to be accepted or facilities, the use of which is subject to commission charges (within the meaning of section 67B of the Finance Act 2002 ) liable to betting intermediary duty, are reasonably believed to be provided,”.