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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 21

Coupon betting.

21. The pool betting duty shall be charged and paid on any bet which is a bet
at fixed odds for the purposes of sections 18 and 19 where

(a)the person to whom the person making the bet looks for the payment of his
winnings, if any, describes the bet in any terms whatsoever as a pool bet; or

(b)in any advertisement, circular, coupon or other document whatsoever
advocating or inviting, or otherwise relating to, the bet, the word "pool" is
used;

Offences.

© 1972 Crown Copyright

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