Regulation 3 InterpretationI1F1
United Kingdom
In these Regulations—
“business day” means any day except—
- (a)
a Saturday, a Sunday, Good Friday or Christmas Day;
- (b)
a bank holiday under section 1 of and Schedule 1 to the Banking and Financial Dealings Act 1971f1;
- (c)
a day appointed by Royal proclamation as a public fast or thanksgiving day; or
- (d)
a day declared by an order (under section 2(1) of the Banking and Financial Dealings Act 1971f2) to be a non-business day;
- (a)
“MGD” means machine games duty;
“MGD return” means a return which is required to be made in accordance with regulation 12;
“Part” or “regulation” refers to the appropriate Part or regulation in these Regulations;
“prescribed” means prescribed by the Commissioners in a published notice, as revised or replaced from time to time;
“registrable person” includes any personal representative, trustee in bankruptcy, receiver or liquidator, who is acting in a representative capacity for the registrable person;
F2...
“relevant information” means information (including information contained in an application or MGD return) which is required or authorised by virtue of these Regulations to be delivered to the Commissioners;
“representative member”, for the purposes of Part 5, means the representative member for a group;
“RP” means a registered person and includes any personal representative, trustee in bankruptcy, receiver or liquidator, who is acting in a representative capacity for the RP;
“the Schedule” (unless otherwise stated in these Regulations) means Schedule 24 to the Finance Act 2012;
“specified”, unless the context otherwise requires, means specified under these Regulations.
Annotations
Textual amendments
- F1
Reg. 3: reg. 3(1) renumbered as reg. 3 (16.8.2018) by The Machine Games Duty (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/866), regs. 1, 3(1)
- F2
Words in reg. 3 omitted (16.8.2018) by virtue of The Machine Games Duty (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/866), regs. 1, 3(2)
Commencement
Footnotes
- f1
-
1971 c. 80; Schedule 1 was amended by section 1 of the St Andrew’s Day Bank Holiday (Scotland) Act 2007 (2007 asp 2).
- f2
-
Section 2(1) was amended by section 136 of the Finance Act 1981 (c. 35), paragraph 8(2) of Schedule 18 to the Building Societies Act 1986 (c. 53), section 69 of the Finance Act 1987 (c. 16) and Schedule 2 to S.I. 2001/1149.