OpenLegislation

The Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010

S.I. 2010/1783 · Made 9 July 2010

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.

Excise

Made 9th July 2010

Laid before the House of Commons 12th July 2010

Coming into force 26th September 2010

The Commissioners for Her Majesty’s Revenue and Customsf1 make these Regulations exercising their powers in sections 8(3), 8(4), 8B(1)(b) and 8B(2) of and Schedule 1, paragraph 2A(2) to the Betting and Gaming Duties Act 1981f2.

The provision made by regulation 2(4) appears to them to be necessary for the administration or enforcement of pool betting dutyf3.

Annotations to the whole text

Footnotes

f1

The Betting and Gaming Duties Act 1981 (c. 63), section 33(1) says “the Commissioners” in that Act are those of Customs and Excise, but this must be taken as a reference to those for Her Majesty’s Revenue and Customs under the Commissioners for Revenue and Customs Act 2005 (c. 11), sections 50(1) and 5(1)(b) (both commenced by S.I. 2005/1126 (C. 51)).

f2

1981 c. 63; sections 8 and 8B were substituted by the Finance Act 2002 (c. 23), Schedule 4, Part 1, paragraph 2; Schedule 1, paragraph 2A was inserted by the Finance Act 2002 (c. 23), Schedule 4, Part 1, paragraph 10(3).

f3

Regulation 2(4) is mainly about pool betting duty returns and made under the Betting and Gaming Duties Act 1981 (c. 63), Schedule 1, paragraph 2A(2) which stipulates that the making of such provision depends on it appearing to the Commissioners as necessary for the administration or enforcement of pool betting duty. Paragraph 2A was inserted as mentioned in footnote (b) on this page.

Contents

  1. 1Citation and commencement
  2. 2Amendments to the General Betting Duty Regulations 2001: pool betting duty returns, payments, accounting periods
  3. 3Amendments to the Betting and Gaming Duties Act 1981: payment of pool betting duty
  4. Signature
  5. Explanatory note

1Citation and commencement

These Regulations may be cited as the Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010 and come into force on 26th September 2010.

2Amendments to the General Betting Duty Regulations 2001: pool betting duty returns, payments, accounting periods

(1)

This regulation amends the General Betting Duty Regulations 2001f1 as follows.

(2)

Renumber regulation 1 as regulation 1(1), and insert as regulation 1(2)—

“(2)

Their provision, however, for pool betting duty forming part of regulations 3, 5, 6, 10 and 11 starts having effect on 26th September 2010.”.

(3)

In regulation 3—

(a)

in the meaning for “accounting period”, after “Act”, insert: “(for general betting duty) or section 8B(1)(a) of the Actf2 (for pool betting duty)”;

(b)

in the meaning for “bookmaker, before the first use of “includes”, insert: “is used in relation to general betting duty only, and”;

(c)

in the meaning for “duty”:

(i)

before “means”, insert: “, in places where the one in question is not mentioned,”;

(ii)

after “Act”, insert: “and, but only in regulations 5, 6, 10 and 11, pool betting duty charged in accordance with sections 7 to 8C of the Actf3”;

(d)

in the meaning for “on-course bookmaker”, before “means”, insert: “is used in relation to general betting duty only, and”.

(4)

In regulation 5(1)—

(a)

after “bookmaker”, insert: “and every primary payer”;

(b)

after “relates”, insert: “(for general betting duty), or by the fifteenth day of the calendar month following the calendar month in which the accounting period to which it relates endsf4 (for pool betting duty); and in these Regulations “primary payer”, as described in section 8(2)(a) of the Actf5, is used in relation to pool betting duty only”.

(5)

In regulation 6(1), after “the end of an accounting period”, insert: “(for general betting duty) or the fifteenth day of the calendar month following the calendar month in which an accounting period endsf6 (for pool betting duty),”.

(6)

In regulations 6(1) and 6(3), after “bookmaker”, insert: “or primary payer”.

(7)

In regulation 10(1)—

(a)

after “bookmaker”, insert: “or qualifying primary payer”;

(b)

after “months”, insert: “(for a qualifying bookmaker), or each comprising three consecutive periods individually meeting the description in section 8B(1)(a) of the Actf7 (for a qualifying primary payer),”.

(8)

In regulation 10(2)—

(a)

for “three-month”, substitute: “such”;

(b)

after “first calendar month of that accounting period”, insert: “(for general betting duty), or a Sunday immediately following the last Saturday in a calendar month as the first day of that accounting periodf8 (for pool betting duty)”.

(9)

In regulation 10(3)—

(a)

after “bookmaker”, insert: “or primary payer”;

(b)

after “if”, insert: “, in relation to the duty in question”.

(10)

In regulation 10(6)—

(a)

after “A bookmaker”, insert: “or primary payer”;

(b)

after “qualifying bookmaker”, insert: “or qualifying primary payer”;

(c)

after “bets”, insert: “(for a bookmaker) or dutiable pool betsf9 (for a primary payer)”.

(11)

In regulation 11(1)—

(a)

after “bookmaker’s”, insert: “or primary payer’s”;

(b)

after “and”, insert: “, in relation to the duty in question,”;

(c)

after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Actf10 (for a primary payer)”.

(12)

In regulation 11(2)—

(a)

after “bookmaker’s”, insert: “or primary payer’s”;

(b)

for “any three-month”, substitute: “any such specified”;

(c)

after “bookmaker”, insert: “or primary payer”;

(d)

after “bets”, insert: “(for a bookmaker) or dutiable pool betsf11 (for a primary payer)”;

(e)

after “calendar month”, insert: “(for a bookmaker) or period in section 8B(1)(a) of the Actf12 (for a primary payer)”;

(f)

for “that three-month”, substitute: “that specified”.

(13)

In regulation 11(3), after “bookmaker”, insert: “or primary payer”.

3Amendments to the Betting and Gaming Duties Act 1981: payment of pool betting duty

(1)

This paragraph amends the Betting and Gaming Duties Act 1981 as follows—

(a)

in section 8(1)(c)f1 (payment of pool betting duty), omit: “and any directions under paragraph 3 of Schedule 1 to this Act”;

(b)

in Schedule 1, omit paragraph 3f2 (payment of pool betting duty).

(2)

The time for payment of pool betting duty is unaffected by paragraph (1) if it fell before 26th September 2010 pursuant to a direction under Schedule 1, paragraph 3 to that Actf3.

Signature

Dave Hartnett

Bernadette Kenny

Two of the Commissioners for Her Majesty’s Revenue and Customs

9th July 2010

Explanatory note

(This note is not part of the Regulations)

Regulation 2 of this instrument amends the General Betting Duty Regulations 2001 (S.I. 2001/3088) so that the existing provisions for general betting dutyf1 about furnishing returnsf2, paying the dutyf3, and changing between monthly and quarterly accounting periodsf4 are modified to apply to pool betting duty as well. Regulation 3 consequently repeals current provisions about the payment of pool betting dutyf5.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.