Introductory text

EXCISE

Made 26th July 2007

Laid before the House of Commons 26th July 2007

Coming into force 1st September 2007

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by sections 26I(3), 26J(3), 26J(5), 26J(7), 26J(8), 26K(1), 26K(2) and 26K(3) of the Betting and Gaming Duties Act 1981^f2:

Annotations

Footnotes

f1: Although section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise, the functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 1981 c. 63; amendments of and relating to Part 2 of the Act (gaming duties) and imposing a remote gaming duty were made having effect from 1st September 2007 by Schedule 1 to the Finance Act 2007 (c. 11) and S.I. 2007/2172 (C. 82).