Statutory Instruments
CUSTOMS AND EXCISE
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
(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 | New Limit | |
---|---|---|
Maximum price of a ticket or chance in a society's lottery or local lottery | 50p | £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).