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b) On taxable supplies to unregistered persons, a 3% further tax is leviable.
But we expect a gradual, gentle decline on the latest income figure of around pounds 75 million, because people are not betting on UK horseracing in leviable outlets as much as they once did.
Continuing with the measures for the services sector, the import tariff on plant, machinery and equipment (not manufactured locally) will be leviable at standard rate of 10 per cent and no sales tax shall be leviable.
5 per cent Federal Excise Duty were leviable on purchase of a mobile card of Rs.
The ECC approved the summary allowing export of sugar by providing a reduced rate of federal excise duty leviable on local supply of sugar at 0.
Holding out the prospect of a regulatory nightmare, Lord Pannick said that, if Hills' arguments are correct, "then a single betting transaction could have multiple leviable bookmakers, including the broker, the backer and the layer.