Explanatory note

These Regulations amend the Machine Games Duty Regulations 2012 (S.I. 2012/2500) (“the principal Regulations”) and are, in part, made to ensure the effective operation of the principal Regulations following the United Kingdom’s withdrawal from the European Union. These Regulations remove the reference to “a member State (or part of a member State)” in regulation 7 of the principal Regulations, which will not operate appropriately following withdrawal.

Regulations 3 and 5 correct errors in the drafting of the principal Regulations identified in the 1st Report of the Select Committee on Statutory Instruments for the Parliamentary Session 2012‑2013. Regulation 3 omits the definition of “registration number” and Regulation 6 makes a consequential amendment to Schedule 2. Regulation 5 amends the list of reference numbers which the Commissioners may require an applicant to include in an application to register for machine games duty.

Regulation 4 amends regulation 7 of the principal Regulations, which makes provision for applications to register for machine games duty, to clarify the registration of those persons who expect to be registrable persons within 3 months of applying and to provide that all registrable persons are to be registered as soon as is reasonably practicable.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.