BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Statutory Instruments


You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Pool Betting Duty (Exemptions) Order 1989 No. 1358
URL: http://www.bailii.org/uk/legis/num_reg/1989/uksi_19891358_en.html

[New search] [Help]


Statutory Instruments

1989 No. 1358

CUSTOMS AND EXCISE

The Pool Betting Duty (Exemptions) Order 1989

Made

3rd August 1989

Laid before the House of Commons

11th August 1989

Coming into force

1st September 1989

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(1) (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(2) 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(3) is hereby revoked.

P. G. Wilmott

Commissioner of Customs and Excise

New King's Beam House 22 Upper Ground London SE1 9PJ

3rd August 1989

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 LimitNew Limit
Maximum price of a ticket or chance in a society's lottery or local lottery50p£1
Maximum prizes in
short-term lotteries£3,000£6,000
medium-term lotteries£4,500£9,000
any other lotteries£6,000£12,000
Maximum total value tickets in
short-term lotteries£30,000£45,000
medium-term lotteries£60,000£90,000
any other lotteries£120,000£180,000

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).


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/1989/uksi_19891358_en.html