Regulation 2 Interpretation
In these Regulations, unless the context otherwise requires—
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“the Act” means the Betting and Gaming Duties Act 1981;
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“Collector” means the Collector of Customs and Excise, Manchester or such other officer as the Commissioners may direct;
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“combined bingo” means bingo played at one place linked with bingo played at another place, as described in section 19(1) of the Act;
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“duty” means bingo duty chargeable under section 17 of the Act;
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“month” means a period ending on the last Sunday of each calendar month or such other period as the Commissioners direct;
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“officer” means the proper officer of Customs and Excise;
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“premises” includes any place whatsoever and any means of transport.
In these Regulations any reference to a form prescribed in the Schedule to these Regulations includes a reference to a form to the like effect which has been approved by the Commissioners.