Pool Betting Duty (Exemptions) Order 1989

JurisdictionUK Non-devolved
CitationSI 1989/1358
Year1989

1989No. 1358

CUSTOMS AND EXCISE

The Pool Betting Duty (Exemptions) Order 1989

3rdAugust1989

11thAugust1989

1stSeptember1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 6(4) of the Betting and Gaming Duties Act 1981 ( a) (hereinafter called "the Act") and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Pool Betting Duty (Exemptions) Order 1989, and shall come into force on 1st September 1989.

2. In section 6(3) of the Act, the relevant monetary limits shall be those referred to in the provisions of the Lotteries and Amusements Act 1976 ( b) specified in section 6(4) of the Act, as those provisions have effect on 1st September 1989.

3. The Pool Betting Duty (Exemptions) Order 1985 ( c) is hereby revoked.

New King's Beam House

22 Upper Ground London

SE1 9PJ

P. G. Wilmott

3rd August 1989

Commissioner of Customs and Excise

(a) 1981 c.63.

(b) 1976 c.32.

(c) S.I. 1985/515.

EXPLANATORY NOTE

(This note is not part of the Order)

Lotteries which conform with certain monetary limits specified in the Lotteries and Amusements Act 1976 as those limits applied on 1st May 1985 are exempt from pool betting duty. From 1st September 1989 the limits relating to the maximum price of a ticket or chance and to the maximum prizes and maximum value of tickets will be increased under the Lotteries (Variation of Monetary Limits) Order 1989 (S.I. 1989/1218) as follows:-

Previous Limit

Maximum price of a ticket or chance in a society's lottery or local lottery

The present Order makes corresponding changes for duty purposes so that lotteries which conform with the revised limits under the Lotteries and Amusements Act 1976 will continue to enjoy exemption from pool betting duty.

This Order replaces the Pool Betting Duty (Exemptions) Order 1985 (S.I. 1985/515).

ISBN 0 11 097358 5

Enabling power: Betting and Gaming Duties Act 1981, s. 6(4).

Effect: S.I. 1985/515 revoked.

Issued:

[11 8 89]

Territorial extent and classification: E/W/S/NI. General..

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