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Contents

Legislation
Finance Act 1982

Part I Customs and Excise

  • Section 1 Duties on spirits, beer, wine, made-wine and cider.
  • Section 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 3 Hydrocarbon oil, etc.
  • Section 4 Aviation gasoline.
  • Section 5 Vehicles excise duty: Great Britain.
  • Section 6 Vehicles excise duty: Northern Ireland.
  • Section 7 Additional liability in relation to alteration of vehicle or its use.
  • Section 8 Betting and gaming duties.
  • Section 9 Immature spirits for home use and loss allowance for imported beer.
  • Section 10 Regulator powers.
  • Section 11 Power of Commissioners with respect to agricultural levies etc.
  • Section 12 Delegation of Commissioners’ functions.
  1. Part I · Customs and Excise
  2. Betting and gaming duties.

Section 8 | Betting and gaming duties.

From legislation.gov.uk

(1)Schedule 6 to this Act shall have effect for the purposes of—

(a)RepealedF1

(b)increasing gaming licence duty;

(c)RepealedF2

(d)increasing, and otherwise amending the law relating to, gaming machine licence duty.

(2)Part II of Schedule 6 shall have effect in relation to bets made at any time by reference to an event taking place after 31st March 1982, Part Ill of that Schedule shall have effect in relation to gaming licences for any period beginning after 31st March 1982, Part IV of that Schedule shall have effect in relation to bingo played after 26th September 1982 and Part V of that Schedule shall have effect in relation to gaming machine licences for any period beginning after 30th September 1982.

Notes

  1. F1

    S. 8(1)(a) repealed by Finance Act 1990 (c. 29, SIF 12:2), s. 132, Sch. 19 Pt. I

  2. F2

    S. 8(1)(c) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 2(a) (with Sch. 13 para. 21)

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