HC Deb 27 July 1926 vol 198 cc1906-7
50. Captain CROOKSHANK

asked the Chancellor of the Exchequer whether a bet made on a racecourse during a race meeting between a backer and a bookmaker both attending that particular race meeting but on a horse, or horses, running at another race meeting in another part of the country on a future day will be taxed at the higher or lower scale?

51. Lieut.-Commander KENWORTHY

asked the Chancellor of the Exchequer what tax is chargeable in the case of a backer who lays a bet on a racecourse with a bookmaker also on the racecourse but on a horse or horses not running on that day but at some future race meeting not to be held on that particular racecourse?

Mr. CHURCHILL

The bet in question would be taxed at 2 per cent.

Colonel DAY

Will the right hon. Gentleman say what would happen in the case of a dead heat—whether half the tax would be refunded?

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