Gaming Duties Act 1971

1 Short Title, commencement, etc

• (1) This Act may be cited as the Gaming Duties Act 1971.

  (2) Part 1, Part 3 so far as it relates to totalisator duty, and Schedule 1 shall be deemed to have come into force on 1 August 1971.

  (3) Part 2, Part 3 so far as it relates to lottery duty, and Schedule 2 shall be deemed to have come into force on 1 April 1971.

  (4) This Act is one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

  Subsection (4) was substituted, as from 1 October 1996, by section 2 Gaming Duties Amendment Act 1996 (1996 No 61).