46.1. Notwithstanding section 46, where a bet is made between 1 May 1987 and 30 June 1987, the rates provided in the said section are replaced by the following:(a) 8.6 %, if the overall average of stakes is less than $125 000;
(b) 9.5 %, if the overall average of stakes is at least $125 000 but less than $250 000;
(c) 10.5 %, if the overall average of stakes is $250 000 or more.