Regulation 2 Interpretation
(1)
In these Regulations—
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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, Liverpool;
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“duty” means the duty charged by section 14 of the Act;
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“licence” means a gaming licence within the meaning of Part II of the Act;
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“qualified accountant” means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989f1.
(2)
In these Regulations any reference to a form prescribed in the Schedule hereto shall include a reference to a form to the like effect which has been approved by the Commissioners.
Annotations
Footnotes
- f1