Finance Act, 1998
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Increase in duty on bookmaker's premises registration certificate. |
86.—The duty of excise imposed by section 18 of the Finance Act, 1931 , on the registration, or on the renewal of the registration, under the Betting Act, 1931 , of any premises in which the business of bookmaking is carried on shall be charged, levied and paid, as on and from the 1st day of December, 1999, at the rate of £300 in lieu of the rate specified at reference number 5 in Part IV of the Sixth Schedule to the Finance Act, 1992 , and accordingly from that date the reference, opposite that reference number in column 4 (operative date), to the 1st day of December, 1992, shall be construed as a reference to the 1st day of December, 1999, and the reference, opposite that reference number in column 5 (rate of duty), to £200 shall be construed as a reference to £300. |