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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Betting and Gaming Duties Act 1981 (Amendment) Order 2011 No. 1753 URL: http://www.bailii.org/uk/legis/num_reg/2011/uksi_20111753_en_1.html |
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Statutory Instruments
Excise
Made
18th July 2011
Laid before the House of Commons
19th July 2011
Coming into force
11th August 2011
1. This Order may be cited as the Betting and Gaming Duties Act 1981 (Amendment) Order 2011 and comes into force on 11th August 2011.
2. In section 23(3) of the Betting and Gaming Duties Act 1981(3) (categories of gaming machine) in the definition of Category B3 gaming machine, in paragraph (i), for "£1" substitute "£2".
Dave Hartnett
Melanie Dawes
Two of the Commissioners for Her Majesty's Revenue and Customs
18th July 2011
(This note is not part of the Order)
This Order increases the permitted stake value for a Category B3 gaming machine for amusement machine licence duty purposes.
Article 2 amends Category B3 of section 23(3) of the Betting and Gaming Duties Act 1981 by increasing the maximum cost of a single game from £1 to £2.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that 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. The reference to "the Commissioners" of Customs and Excise in section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) should be read accordingly.
1981 c. 63. Section 23 was substituted by schedule 3, paragraph 1(4) to the Finance Act 1994 (c. 9). Subsection (7) was inserted by section 9(3) of the Finance Act 2007 (c. 11).
There are amendments to section 23(3) which are not relevant to this Order.
Statutory Instruments
Excise
Made
18th July 2011
Laid before the House of Commons
19th July 2011
Coming into force
11th August 2011
1. This Order may be cited as the Betting and Gaming Duties Act 1981 (Amendment) Order 2011 and comes into force on 11th August 2011.
2. In section 23(3) of the Betting and Gaming Duties Act 1981(3) (categories of gaming machine) in the definition of Category B3 gaming machine, in paragraph (i), for "£1" substitute "£2".
Dave Hartnett
Melanie Dawes
Two of the Commissioners for Her Majesty's Revenue and Customs
18th July 2011
(This note is not part of the Order)
This Order increases the permitted stake value for a Category B3 gaming machine for amusement machine licence duty purposes.
Article 2 amends Category B3 of section 23(3) of the Betting and Gaming Duties Act 1981 by increasing the maximum cost of a single game from £1 to £2.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that 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. The reference to "the Commissioners" of Customs and Excise in section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) should be read accordingly.
1981 c. 63. Section 23 was substituted by schedule 3, paragraph 1(4) to the Finance Act 1994 (c. 9). Subsection (7) was inserted by section 9(3) of the Finance Act 2007 (c. 11).
There are amendments to section 23(3) which are not relevant to this Order.
