Finance Act 2018
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Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law) | ||
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35. (1) Chapter 1 of Part 2 of the Finance Act 2002 is amended— | ||
(a) in section 67(1), by substituting “2 per cent” for “1 per cent”, and | ||
(b) in section 67B(1), by substituting “25 per cent” for “15 per cent”. | ||
(2) Subsection (1) shall come into operation on 1 January 2019. |