Finance Act 2024
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Amendment of section 67 of Finance Act 2002 (betting duty) | ||
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72. (1) Section 67 of the Finance Act 2002 is amended— | ||
(a) by the substitution of “licensed bookmaker” for “bookmaker” in each place where it occurs, and | ||
(b) by the substitution of the following subsection for subsection (1A): | ||
“(1A) For the avoidance of doubt, betting duty imposed by subsection (1) is chargeable on all bets placed by a person with a licensed bookmaker other than by remote means.”. | ||
(2) Subsection (1) shall have effect from 1 January 2025. |