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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 25

Duty payable irrespective of legality of bets, etc.

25.(1) The illegality or alleged illegality of any bet, within the meaning of
section 20(1), shall not affect any liability to pay the pool betting duty in
respect of that bet, but nothing in this Part relating to pool betting or
coupon betting shall be construed as making lawful any illegal bet.

(2) Nothing contained in or done under the provisions of section 16 or 24(1)
shall make lawful anything which would be unlawful apart from those
provisions.

© 1972 Crown Copyright

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