(1) Section 67 of the Finance Act 2002 (as amended by section 90 of the Finance Act 2006) is amended -
(a) in subsection (1) by substituting "2 per cent" for "1 per cent", and
(b) by inserting the following after subsection (1):
"(1A) For the avoidance of doubt, betting duty imposed by subsection (1) is chargeable on all bets placed by a person with a bookmaker at the bookmaker's registered premises, irrespective of the means by which a bet is placed.".
(2) Subsection (1)(a) comes into operation on 1 May 2009.