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The Betting and Gaming Duties (Payment) Regulations 1995

S.I. 1995/1555 · Made 16 June 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 16th June 1995

Laid before the House of Commons 23rd June 1995

Coming into force 1st August 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 12(2), 16(1) and 20(1) of, and paragraph 2(1) and (2) of Schedule 1, paragraph 3(1) and (3) of Schedule 2 and paragraph 9 of Schedule 3 to the Betting and Gaming Duties Act 1981f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1981 c. 63; section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

Contents

  1. 1Citation and commencement
  2. 2General betting duty
  3. 3Bingo duty
  4. 4Gaming licence duty
  5. Signature
  6. Schedule Schedule
  7. Explanatory note

1Citation and commencement

These Regulations may be cited as the Betting and Gaming Duties (Payment) Regulations 1995 and shall come into force on 1st August 1995.

2General betting duty

The General Betting Duty Regulations 1987f1 shall be amended as follows—

(a)

in regulation 2(1) the definition of “Collector” shall be omitted;

(b)

for regulation 2(2) there shall be substituted—

“(2)

In these Regulations any reference to a form—

(a)

prescribed in the Schedule to these Regulations, or

(b)

specified in a notice published by the Commissioners,

includes a reference to a form to the like effect which has been approved by the Commissioners.”;

(c)

in regulation 6(1) for the word “Collector” there shall be substituted “Commissioners”;

(d)

in regulation 6(2) for the words “the form numbered 1 in the Schedule to these Regulations” thee shall be substituted “such form as the Commissioners specify in a notice published by them and not withdrawn by a further notice”;

(e)

in regulation 6(3)—

(i)

for the words “of making” there shall be substituted “he is required to make”, and

(ii)

for the word “Collector” there shall be substituted “Commissioners”; and

(f)

in the Schedule the form numbered 1 shall be omitted.

3Bingo duty

The Bingo Duty Regulations 1988f1 shall be amended as follows—

(a)

in regulation 2(1) the definition of “Collector” shall be omitted;

(b)

for regulation 2(2) there shall be substituted—

“(2)

In regulation 11(2) below, the reference to a form specified in a notice includes a reference to a form to the like effect which has been approved by the Commissioners.”;

(c)

in regulation 11(1) for the word “Collector” there shall be substituted “Commissioners”;

(d)

in regulation 11(2) for the words “Collector in the form set out in the Schedule to these Regulations” there shall be substituted “Commissioner in such form as they specify in a notice published by them and not withdrawn by a further notice”;

(e)

in regulation 11(3)—

(i)

for the words “of making” there shall be substituted “he is required to make”, and

(ii)

for the word “Collector” there shall be substituted “Commissioners”; and

(f)

the Schedule shall be omitted.

4Gaming licence duty

The Gaming Licence Duty Regulations 1991f1 shall be amended as follows—

(a)

in regulation 2(1) the definition of “Collector” shall be omitted;

(b)

after regulation 2(2) there shall be inserted—

“(3)

Where these Regulations require any application or return to be made, that application or return shall be made to the Commissioners at such place as, in accordance with section 116 of the Customs and Excise Management Act 1979f2, they have directed that gaming licence duty shall be paid.”;

(c)

in regulation 4 the words “through the Collector” shall be omitted;

(d)

in regulations 6(1), 7(1) and 8(1) for the word “Collector”, in each case, there shall be substituted “Commissioners”; and

(e)

for the forms in the Schedule there shall be substituted the forms in the Schedule to these Regulations.

Signature

D. J. Howard

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

16th June 1995

Form 1

Regulation 4

Form 2

Regulation 5

Form 3

Regulation 6

Form 4

Regulation 7

Form 5

Regulation 8

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st August 1995, amend the General Betting Duty Regulations 1987 (S.I. 1987/1963), the Bingo Duty Regulations 1988 (S.I. 1988/333) and the Gaming Licence Duty Regulations 1991 (S.I. 1991/1798).

The changes of substance are that, rather than in the Regulations—

(a)

public notices issued by the Commissioners will specify the address to which returns and payments must be sent; and

(b)

the notices relating to general betting duty and bingo duty will specify the relevant forms of return.