| Act of Parliament | |
| Long title | An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming. |
|---|---|
| Citation | 1972 c. 25 |
| Territorial extent | [b] |
| Dates | |
| Royal assent | 11 May 1972 |
| Commencement | 11 June 1972[c] |
| Repealed | 30 October 1981 |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by | |
| Repealed by | Betting and Gaming Duties Act 1981 |
Status: Repealed | |
| Text of statute as originally enacted | |
The Betting and Gaming Duties Act 1972 (c. 25) was an act of the Parliament of the United Kingdom that consolidated enactments concerning the duties of excise relating to betting and gaming in Great Britain.[1]
Provisions
Repealed enactments
Section 29(2) of the act repealed 9 enactments, listed in schedule 7 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 1963 c. 3 | Betting Duties Act 1963 | The whole act. |
| 1964 c. 49 | Finance Act 1964 | In section 7, subsections (2) to (4). |
| 1966 c. 18 | Finance Act 1966 | Section 12, except subsection (6). |
| 1967 c. 54 | Finance Act 1967 | Section 15, except subsection (5). |
| 1968 c. 44 | Finance Act 1968 | Schedule 3, except paragraph 6. |
| Section 7, except subsection (8). | ||
| In section 4, subsections (2) and (4). | ||
| 1968 c. 65 | Gaming Act 1968 | Schedule 5. |
| In Schedule 2, in each of paragraphs 20(f) and 60(c), the words "under section 3 of the Finance Act 1969". | ||
| In Schedule 3, in paragraph 9(f), the words "under section 3 of the Finance Act 1969". | ||
| In Schedule 4, in paragraph 11(f), the words "under section 3 of the Finance Act 1969". | ||
| In Schedule 11, in Part II, the entry relating to section 3(6) of the Betting Duties Act 1963 and the entry relating to section 15(6) of the Finance Act 1966. | ||
| 1969 c. 32 | Finance Act 1969 | Section 3, except subsections (8) and (9). |
| Section 5, except subsection (17). | ||
| In Schedule 9, paragraphs 1 to 21, and in paragraphs 22, 23 and 24 the words "under section 3 of the Finance Act 1969" wherever they occur. | ||
| Schedule 11. | ||
| 1970 c. 24 | Finance Act 1970 | In section 1, subsections (1) to (4). |
| Section 2, except subsection (9). | ||
| Section 3. | ||
| Schedule 1, except paragraphs 14 and 16(2) and (3). | ||
| 1971 c. 68 | Finance Act 1971 | Sections 8 to 10. |
| In section 69(3), the words "8, 9, 10". |
Subsequent developments
The whole act was repealed by section 34(2) of, and schedule 7 to, the Betting and Gaming Duties Act 1981, which came into force on 30 October 1981.[3]
Notes
- Section 30(1).
- Section 30(4).
- Section 30(3).
References
- "[R]Betting and Gaming Duties Act 1972 | LexisNexis". www.lexisnexis.co.uk. Retrieved 7 June 2026.
- "Betting and Gaming Duties Act 1972", legislation.gov.uk, The National Archives, 1972 c. 25
- "Betting and Gaming Duties Act 1981", legislation.gov.uk, The National Archives, 1981 c. 63
External links
- Text of the Betting and Gaming Duties Act 1972 as originally enacted or made within the United Kingdom, from legislation.gov.uk.