Betting and Gaming Duties Act 1981

Part IIU.K. Gaming Duties

Gaming licence dutyU.K.

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F315. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F416. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Bingo dutyU.K.

[F517Bingo dutyU.K.

(1)A duty of excise, to be known as bingo duty, shall be charged—

(a)on the playing of bingo in the United Kingdom, and

(b)at the rate of [F620] per cent of a person’s bingo promotion profits for an accounting period.

(2)Subsection (1) is subject to the exemptions specified in Part 1 of Schedule 3 to this Act.

[F7(2A)Bingo duty is not charged on the playing of bingo which is not licensed bingo if remote gaming duty is charged on the provision of facilities for playing it.]

(3)The amount of a person’s bingo promotion profits for an accounting period is—

(a)the amount of the person’s bingo receipts for the period (calculated in accordance with section 19), minus

(b)the amount of his expenditure on bingo winnings for the period (calculated in accordance with section 20).

(4)Bingo duty charged in respect of a person’s bingo promotion profits shall be paid by him.

(5)Where the amount that would be charged in respect of a person’s bingo promotion profits for an accounting period is less than £1, no duty shall be charged.

18Accounting periodU.K.

(1)For the purposes of section 17 an accounting period ends, and another begins, at the end of the last Sunday in each calendar month.

(2)But regulations under paragraph 9 of Schedule 3 to this Act may make provision in place of subsection (1) for the purposes of the application of section 17 to specified persons or in specified circumstances.

(3)Regulations made by virtue of subsection (2) may make transitional provision.

19Bingo receiptsU.K.

(1)A person has bingo receipts for an accounting period if payments fall due in the period in respect of entitlement to participate in bingo promoted by him.

(2)The amount of the person’s bingo receipts for the accounting period is the aggregate of those payments.

(3)For the purposes of subsections (1) and (2)—

(a)an amount in respect of entitlement to participate in a game of bingo is to be treated as falling due in the accounting period in which the game is played,

F8(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)it is immaterial whether an amount falls due to be paid to the promoter or to another person,

(d)it is immaterial whether an amount is described as a fee for participation, as a stake, or partly as one and partly as the other, and

(e)where a sum is paid partly in respect of entitlement to participate in a game of bingo and partly in respect of another matter—

(i)such part of the sum as is applied to, or properly attributable to, entitlement to participate in the game shall be treated as an amount falling due in respect of entitlement to participate in the game, and

(ii)the remainder shall be disregarded.

20Expenditure on bingo winningsU.K.

(1)A person’s expenditure on bingo winnings for an accounting period is the aggregate of the values of prizes provided by him in that period by way of winnings at bingo promoted by him.

(2)Where a prize is obtained by the promoter from a person not connected with him, the cost to the promoter shall be treated as the value of the prize for the purpose of subsection (1).

(3)Where a prize is a voucher which—

(a)may be used in place of money as whole or partial payment for benefits of a specified kind obtained from a specified person,

(b)specifies an amount as the sum or maximum sum in place of which the voucher may be used, and

(c)does not fall within subsection (2),

the specified amount is the value of the voucher for the purpose of subsection (1).

(4)Where a prize is a voucher (whether or not it falls within subsection (2)) it shall be treated as having no value for the purpose of subsection (1) if—

(a)it does not satisfy subsection (3)(a) and (b), or

(b)its use as described in subsection (3)(a) is subject to a specified restriction, condition or limitation which may make the value of the voucher to the recipient significantly less than the amount mentioned in subsection (3)(b).

(5)In the case of a prize which—

(a)is neither money nor a voucher, and

(b)does not fall within subsection (2),

the value of the prize for the purpose of subsection (1) is—

(i)the amount which the prize would cost the promoter if obtained from a person not connected with him, or

(ii)where no amount can reasonably be determined in accordance with sub-paragraph (i), nil.

(6)For the purpose of this section—

(a)a reference to connection between two persons shall be construed in accordance with [F9section 1122 of the Corporation Tax Act 2010] (connected persons), and

(b)an amount paid by way of value added tax on the acquisition of a thing shall be treated as part of its cost (irrespective of whether or not the amount is taken into account for the purpose of a credit or refund).

20ACombined bingoU.K.

(1)A game of bingo is “combined bingo” if—

(a)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)it is played in more than one place and promoted by more than one person.

(2)Payments made in respect of entitlement to participate in combined bingo shall be treated for the purposes of section 19(1) as bingo receipts only of the first promoter to whom (or at whose direction) they are paid.

(3)Where money representing stakes hazarded at combined bingo is paid in an accounting period by one promoter of the bingo (“the first promoter”) to another (“the second promoter”)—

(a)the money shall not be treated as a bingo receipt of the second promoter for the purposes of section 19(1),

(b)the payment shall be treated as expenditure of the first promoter on bingo winnings for the accounting period for the purposes of section 20(1), and

(c)no subsequent payment of all or part of the money shall be treated as expenditure on bingo winnings for the purposes of section 20(1) (whether paid by the second promoter to another person, by the first promoter having received it from the second promoter, or otherwise).

(4)Subsections (2) and (3) shall apply only where the combined bingo is played entirely in the United Kingdom.

20BCarrying losses forwardU.K.

(1)Where the calculation of a person’s bingo promotion profits for an accounting period results in a negative amount (“the loss”)—

(a)no bingo duty shall be chargeable in respect of that accounting period, and

(b)for the purpose of section 17(3), the amount of the person’s expenditure on bingo winnings for the next accounting period shall be increased by the amount of the loss.

(2)Subsection (1) applies to an accounting period whether or not the loss results wholly or partly from the previous application of that subsection.

20CSupplementaryU.K.

(1)Part 2 of Schedule 3 to this Act (bingo duty: supplementary) shall have effect.

(2)In sections 17 to 20B above, this section and Schedule 3—

• “bingo” includes any version of that game, whatever name it is called,

• [F11“bingo premises licence” has the same meaning as in Part 8 of the Gambling Act 2005 (see section 150(1)(b)),]

• [F12“licensed bingo”—

  (a)

  in Great Britain, means bingo played at premises licensed under a bingo premises licence, and

  (b)

  in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985,]

• “prize” means anything won at bingo, and

• “United Kingdom” includes the territorial sea of the United Kingdom.

(3)For the purposes of those provisions, except in relation to combined bingo, the promoter of a game of bingo is—

(a)in the case of licensed bingo, the holder of the licence, and

(b)in the case of non-licensed bingo, the person who provides the facilities for the game.

(4)For the purposes of those provisions in relation to combined bingo a person promotes a game of bingo if he is wholly or partly responsible for organising it or for providing facilities for it.

(5)In those provisions a reference to entitlement to participate in a game of bingo includes a reference to an opportunity to participate in a game of bingo in respect of which a charge is made (whether by way of a fee for participation, a stake, or both).

(6)In proceedings relating to bingo duty under the customs and excise Acts an averment in any process that a particular game is a version of bingo shall, until the contrary is proved, be sufficient evidence that it is.]

Gaming machine licence dutyU.K.

[F1321 Gaming machine licence duty.U.K.

(1)Except in the cases specified in Part I of Schedule 4 to this Act, no [F14amusement machine] (other than [F15an excepted machine]) shall be provided [F16for play] on any premises situated in [F17the United Kingdom] unless there is for the time being in force [F18a licence granted under this Part of this Act with respect to the premises [F19or the machine].

(2)Such a licence shall be known as [F20an amusement machine licence][F21and, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence.]]

[F22(3)[F23An amusement machine licence] may be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month.]

[F24(4)A special amusement machine licence shall be granted only—

(a)for a small prize machine,

(b)if conditions prescribed by the Commissioners by regulations are satisfied in relation to the application for the licence, the applicant and the machine, and

(c)for a period of twelve months.

(5)The following are excepted machines—

(a)machines that are not gaming machines,

(b)a gaming machine in respect of which—

(i)the cost of a single game does not exceed 30p,

(ii)the maximum value of the prize for winning a single game does not exceed £8, and

(iii)the maximum cash component of the prize for winning a single game does not exceed £5,

(c)a gaming machine in respect of which—

(i)the cost of a single game does not exceed 10p, F25...

(ii)the maximum value of the prize for winning a single game does not exceed [F26£15,] and

[F27(iii)the maximum cash component of the prize for winning a single game does not exceed £8,]

[F28(ca)a gaming machine in respect of which—

(i)the cost of a single game does not exceed £1,

(ii)the maximum value of the prize for winning a single game does not exceed £50, and

(iii)any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and]

(d)two-penny machines.]

[F29(6)To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—

(a)in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,

(b)in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and

(c)in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.

(7)[F30Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of subsection (6).]]

F3121A.—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

22 Gaming machine licence duty.U.K.

(1)A duty of excise shall be charged on [F32amusement machine] licences and the duty on a licence shall be determined [F33in accordance with section 23 below].

[F34(2)For the purposes of this Act

[F35(a)][F36an amusement machine is a small-prize machine if it is a prize machine and] the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed [F37£10].

[F38(b)F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(3)The Commissioners may by order substitute for [F40a sum] for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.]

F41(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F42(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F43 23 Amount of duty.U.K.

(1)The amount of duty payable on [F44an amusement machine licence] shall be—

(a)the appropriate amount for the machine which it authorises, or

(b)if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.

[F45(2)The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—

(a)the period for which the licence is granted, and

(b)the machine's category determined in accordance with subsection (3).

(3)The categories of gaming machine are as follows—

Category A – a gaming machine which is not within another category.

Category B1 – a gaming machine which is not within a lower category and in respect of which—

(i)the cost of a single game does not exceed £2, and

(ii)the maximum value of the prize for winning a single game does not exceed £4,000.

Category B2 – a gaming machine which is not within a lower category and in respect of which—

(i)the cost of a single game does not exceed £100, and

(ii)the maximum value of the prize for winning a single game does not exceed £500.

Category B3 – a gaming machine which is not within a lower category and in respect of which—

(i)the cost of a single game does not exceed [F47£2], and

(ii)the maximum value of the prize for winning a single game does not exceed £500.

Category B4 – a gaming machine which is not within a lower category and in respect of which—

(i)the cost of a single game does not exceed £1, and

(ii)the maximum value of the prize for winning a single game does not exceed £250.

Category C—

(i)a gaming machine in respect of which the cost of a single game does not exceed 5p, and

(ii)a gaming machine in respect of which—

(a)the cost of a single game does not exceed [F48£1], and

(b)the maximum value of the prize for winning a single game does not exceed [F49£70].

(4)Where a machine offers more than one class of game, it falls within a category only if it satisfies the requirements of that category in respect of each class.

F50(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)For the purposes of subsection (3) Category A is the highest category and Category C is the lowest.]

[F51(7)The Commissioners may by order substitute for a sum for the time being specified in subsection (3) such higher sum as they consider appropriate.]]

24 Restrictions on provision of gaming machines.U.K.

F52(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)[F54Amusement machines] chargeable at a particular rate shall not be provided on any F55. . . premises in excess of the number authorised by the licence [F56or licences] authorising the provision of [F57amusement machines] chargeable at that rate F58... .

(4)Where a licence which authorises the provision of [F57amusement machines] chargeable at one rate only is in force in respect of any F55. . . premises, [F57amusement machines] chargeable at any other rate shall not be provided [F59for play] on those premises unless another licence authorising the provision of [F57amusement machines] chargeable at that other rate is also in force in respect of the premises [F60or there are special licences in force with respect to those machines][F61or the machines].

(5)If any [F62amusement machine] is provided for gaming on any premises in contravention of [F63section 21(1) above or] this section, [F64the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the [F62amusement machine] is provided]—

(a)is the owner, lessee or occupier of the premises, or

(b)is for the time being responsible to the owner, lessee or occupier for the management of the premises, or

[F65(c)is a person responsible for controlling the use of any amusement machine on the premises, or]

(d)is for the time being responsible for controlling the admission of persons to the premises or for providing persons resorting thereto with any goods or services, or

(e)is the owner or hirer of the machine, or

(f)is a party to any contract under which [F66an][F62amusement machine] may, or is required to, be on the premises at that time,

F67. . .

(6)If any [F62amusement machine] is provided [F59for play] on any premises in contravention of [F63section 21(1) above or] this section and any such person as is mentioned in subsection (5) above knowingly or recklessly brought about the contravention or took any steps with a view to procuring it he shall be guilty of an offence and liable—

[F68(a)on summary conviction to a penalty—

(i)of the prescribed sum, F69. . . , or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;]

(b) on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.

[F7024A Unlicensed machines: duty chargeable.U.K.

Schedule 4A to this Act (which provides for the recovery of amusement machine licence duty in relation to unlawfully unlicensed machines) shall have effect.]

25 Meaning of “gaming machine”.U.K.

[F71(1)A machine is an amusement machine for the purposes of this Act if it is—

(a)a gaming machine, and

(b)a prize machine.]

[F72(1A)In this Act “gaming machine” means a machine which is designed or adapted for use by individuals for gambling (whether or not it can also be used for other purposes).

(1B)But a machine is not a gaming machine to the extent that—

(a)it is designed or adapted for use to bet on future real events,

(b)it is designed or adapted for the playing of bingo and bingo duty is, or but for paragraphs 1 to 5 of Schedule 3 would be, charged under section 17 on the playing of the bingo, or

(c)it is designed or adapted for the playing of a real game of chance and the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997, or would be dutiable gaming but for subsections (3) and (4) of that section.]

(1C)For the purposes of this Act [F73a machine is a prize machine] unless it is [F74designed] or adapted so that a person playing it once and successfully either receives nothing or receives only—

(a)an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or

(b)a prize, determined by the automatic action of the machine and consisting in either—

(i)money of an amount not exceeding the sum payable to play the machine once, or

(ii)a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.

[F75(4)A machine which has a number of individual playing positions allowing persons to play simultaneously (whether or not participating in the same game) shall be treated for the purposes of sections 21 to 24 as that number of separate machines.]

[F76(5)For the purposes of this section—

(a)a reference to gambling is to—

(i)gaming, or

(ii)betting,

(b)“machine” has the same meaning as in the Gambling Act 2005 (see section 235(3)(a)),

(c)a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,

(d)a reference to a machine being adapted includes a reference to computer software being installed on it,

(e)“real” has the meaning given by section 353(1) of the Gambling Act 2005,

(f)“game of chance” has the meaning given by section 6(2) of that Act, and

(g)“bingo” includes any version of that game, whatever name it is called.

(6)The Treasury may by order amend this section.]

25A Power to modify definition of “amusement machine”.U.K.

F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26 Supplementary provisions as to gaming machine licence duty.U.K.

(1)The provisions of Part II of Schedule 4 to this Act (supplementary provisions as to [F78amusement machine licence duty]) shall have effect.

(2)In sections 21 to 25 above and in Schedule 4 to this Act—

• F79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F80“United Kingdom” includes the territorial waters of the United Kingdom;

• F81[F82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “prize machine” has the meaning given by section 25(1C) above;]

• “small-prize machine” has the meaning given by section 22(2) above.]

• [F83“two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—

  (a)

  does not exceed 2p, or

  (b)

  where the machine provides differing numbers of games in different circumstances, cannot exceed 2p,

  F81. . . ]

• F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “premises” includes any place whatsoever and any means of transport.

F85[(2A)References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.]

(3)A machine is provided [F86for play] on any premises if it is made available on those premises in such a way that persons resorting to them can play it; and [F87subject to subsection (3A) below] where on any premises one or more [F88amusement machines] are so made available, any such machine anywhere on the premises shall be treated as provided [F86for play] on those premises, notwithstanding that it is not so made available or is not in a state in which it can be played.

[F89(3A)The Commissioners may by regulations make provision for the purpose of enabling spare [F88amusement machines] to be kept on premises for use in the case of the breakdown of other [F88amusement machines] on those premises: and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, [F90an amusement machine] on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided [F86for play] on those premises.]

F91(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F92Remote gaming dutyU.K.

26AInterpretationU.K.

(1)For the purposes of remote gaming duty “remote gaming” means gaming in which persons participate by the use of—

(a)the internet,

(b)telephone,

(c)television,

(d)radio, or

(e)any other kind of electronic or other technology for facilitating communication.

(2)For the purposes of remote gaming duty the expressions listed below shall be construed (for the whole of the United Kingdom) in accordance with the Gambling Act 2005.

(3)In relation to remote gaming duty “P” means a person who provides facilities for remote gaming.

(4)The Treasury may by order amend the definition of “remote gaming” in subsection (1) (and an order may include incidental, consequential or transitional provision).

26BThe dutyU.K.

A duty of excise to be known as remote gaming duty shall be charged on the provision of facilities for remote gaming if—

(a)the facilities are provided in reliance on a remote operating licence, or

(b)at least one piece of remote gambling equipment used in the provision of the facilities is situated in the United Kingdom (whether or not the facilities are provided for use wholly or partly in the United Kingdom).

26CThe rateU.K.

(1)Remote gaming duty is chargeable at the rate of 15% of P's remote gaming profits for an accounting period.

(2)P's remote gaming profits for an accounting period are—

(a)the amount of P's remote gaming receipts for the period (calculated in accordance with section 26E), minus

(b)the amount of P's expenditure for the period on remote gaming winnings (calculated in accordance with section 26F).

26DAccounting periodsU.K.

(1)The following are accounting periods for the purposes of remote gaming duty—

(a)the period of three months beginning with 1st January,

(b)the period of three months beginning with 1st April,

(c)the period of three months beginning with 1st July, and

(d)the period of three months beginning with 1st October.

(2)The Commissioners may agree with P for specified periods to be treated as accounting periods, instead of those described in subsection (1), for purposes of remote gaming duty relating to P.

(3)The Commissioners may by direction make transitional arrangements for the periods to be treated as accounting periods where—

(a)P becomes registered, or ceases to be registered, under section 26J, or

(b)an agreement under subsection (2) begins or ends.

26ERemote gaming receiptsU.K.

(1)The amount of P's remote gaming receipts for an accounting period is the aggregate of—

(a)amounts falling due to P in that period in respect of entitlement to use facilities for remote gaming provided by P, and

(b)amounts staked, or falling due to be paid, in that period by a user of facilities for remote gaming provided by P, if or in so far as responsibility for paying any amount won by the user falls on P (or a person with whom P is connected or has made arrangements).

F93(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)The Treasury may by order provide that where a person who uses facilities (U) relies on an offer which waives payment or permits payment of less than the amount which would have been required to be paid without the offer, U is to be treated for the purposes of this section as having paid that amount.

26FRemote gaming winningsU.K.

(1)The amount of P's expenditure on remote gaming winnings for an accounting period is the aggregate of the value of prizes provided by P in that period which have been won (at any time) by persons using facilities for remote gaming provided by P.

(2)Prizes provided by P to one user on behalf of another are not to be treated as prizes provided by P.

(3)A reference to providing a prize to a user (U) includes a reference to crediting money in respect of gaming winnings by U to an account if U is notified that—

(a)the money is being held in the account, and

(b)U is entitled to withdraw it on demand.

(4)The return of a stake is to be treated as the provision of a prize.

(5)Where P participates in arrangements under which a number of persons who provide facilities for remote gaming contribute towards a fund which is wholly used to provide prizes in connection with the use of those facilities (sometimes described as arrangements for “linked progressive jackpot games ”)—

(a)the making by P of a contribution which relates to the provision by P of facilities for remote gaming shall be treated as the provision of a prize, and

(b)the award of a prize from the fund shall not be treated as the provision of a prize by P.

(6)Where P credits the account of a user of facilities provided by P (otherwise than as described in subsection (3)), the credit shall be treated as the provision of a prize; but the Commissioners may direct that this subsection shall not apply in a specified case or class of cases.

(7)Subsections (2) to (6) of section 20 shall apply (with any necessary modifications) for the purpose of remote gaming duty as for the purpose of bingo duty.

26GLossesU.K.

Where the calculation of P's remote gaming profits for an accounting period produces a negative amount, it may be carried forward in reduction of the profits of one or more later accounting periods.

26HExemptionsU.K.

(1)Remote gaming duty shall not be charged in respect of the provision of facilities for remote gaming if and in so far as—

(a)the provision is charged with another gambling tax, or

(b)the use of the facilities is charged with another gambling tax.

(2)Remote gaming duty shall not be charged in respect of the provision of facilities for remote gaming if and in so far as—

(a)the provision would be charged with another gambling tax but for an express exception, or

(b)the use of the facilities would be charged with another gambling tax but for an express exception.

[F94(2A)Subsection (2) does not prevent remote gaming duty being charged in respect of the provision of facilities for the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C).]

(3) In this section “ gambling tax ” means—

(a)amusement machine licence duty,

(b)bingo duty,

(c)gaming duty,

(d)general betting duty,

(e)lottery duty, and

(f)pool betting duty.

(4)The Treasury may by order—

(a)confer an exemption from remote gaming duty, or

(b)remove or vary (whether or not by textual amendment) an exemption under this section.

(5)In calculating P's remote gaming profits for an accounting period, no account shall be taken of amounts or prizes if, or in so far as, they relate to the provision of facilities to which an exemption applies under or by virtue of this section.

26ILiability to payU.K.

(1)P is liable for any remote gaming duty charged on P's remote gaming profits for an accounting period.

(2)If P is a body corporate, P and P's directors are jointly and severally liable for any remote gaming duty charged on P's remote gaming profits for an accounting period.

(3)The Commissioners may make regulations about payment of remote gaming duty; and the regulations may, in particular, make provision about—

(a)timing;

(b)instalments;

(c)methods of payment;

(d)when payment is to be treated as made;

(e)the process and effect of assessments by the Commissioners of amounts due.

(4)Subject to regulations under subsection (3), section 12 of the Finance Act 1994 (assessment) shall apply in relation to liability to pay remote gaming duty.

26JRegistrationU.K.

(1)The Commissioners shall maintain a register of persons who provide facilities for remote gaming in respect of which remote gaming duty may be chargeable.

(2)A person may not provide facilities for remote gaming in respect of which remote gaming duty may be chargeable without being registered.

(3)The Commissioners may make regulations about registration; in particular, the regulations may include provision (which may include provision conferring a discretion on the Commissioners) about—

(a)the procedure for applying for registration;

(b)the timing of applications;

(c)the information to be provided;

(d)notification of changes;

(e)de-registration;

(f)re-registration after a person ceases to be registered.

(4)The regulations may require a registered person to give notice to the Commissioners before applying for a remote operating licence.

(5)The regulations may permit the Commissioners to make registration, or continued registration, of a foreign person conditional; and the regulations may, in particular, permit the Commissioners to require—

(a)the provision of security for payment of remote gaming duty;

(b)the appointment of a United Kingdom representative with responsibility for discharging liability to remote gaming duty.

(6)In subsection (5) “foreign person” means a person who—

(a)in the case of an individual, is not usually resident in the United Kingdom,

(b)in the case of a body corporate, does not have an established place of business in the United Kingdom, and

(c)in any other case, does not include an individual who is usually resident in the United Kingdom.

(7)The regulations may include provision for the registration of groups of persons; and may provide for the modification of the provisions of this Part about remote gaming duty in their application to groups.

(8)The regulations—

(a)may make provision which applies generally or only for specified purposes, and

(b)may make different provision for different purposes.

26KReturnsU.K.

(1)The Commissioners may make regulations requiring persons who provide facilities for remote gaming in respect of which remote gaming duty may be chargeable to make returns to the Commissioners in respect of their activities.

(2)The regulations may, in particular, make provision about—

(a)liability to make a return;

(b)timing;

(c)form;

(d)content;

(e)method of making;

(f)declarations;

(g)authentication;

(h)when a return is to be treated as made.

(3)The regulations—

(a)may make provision which applies generally or only for specified purposes, and

(b)may make different provision for different purposes.

26LEnforcementU.K.

(1)Contravention of a provision made by or by virtue of sections 26I to 26K—

(a)is conduct to which section 9 of the Finance Act 1994 applies (penalties), and

(b)attracts daily penalties under that section.

(2)A person who is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of remote gaming duty commits an offence.

(3)A person guilty of an offence under subsection (2) shall be liable on summary conviction to—

(a)a penalty of—

(i)the statutory maximum, or

(ii)if greater, three times the duty which is unpaid or the payment of which is sought to be avoided,

(b)imprisonment for a term not exceeding six months, or

(c)both.

(4)A person guilty of an offence under subsection (2) shall be liable on conviction on indictment to—

(a)a penalty of any amount,

(b)imprisonment for a term not exceeding seven years, or

(c)both.

26MReview and appealU.K.

(1)Sections [F9513A to 16] of the Finance Act 1994 (review and appeal) shall apply in relation to liability to pay remote gaming duty [F96as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act].

(2)Sections [F9713A to 16] of that Act shall also apply to the decisions listed in subsection (3) below.

(3)Those decisions are—

(a)a decision to refuse a request for an agreement under section 26D(2),

(b)a decision to give a direction under section 26D(3),

(c)a decision not to give a direction under section 26D(3),

(d)a decision to direct that section 26F(6) shall not apply in a specified case,

(e)a decision under regulations by virtue of section 26J(3), and

(f)a decision about security by virtue of section 26J(5)(a).

(4)A decision of a kind specified in subsection (3) shall be treated as an ancillary matter for the purposes of sections 14 to 16 of the Finance Act 1994.]

[F98General]U.K.

[F99[F10026N]Amounts in currencies other than sterlingU.K.

(1)Any reference in this Part of this Act to a amount in sterling, in the context of—

(a)the cost of playing a game, or

(b)the amount of the prize for a game,

includes a reference to the equivalent amount in another currency.

(2)The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.

(3)For the purposes of determining what duty is payable on an amusement machine licence in a case where this section applies, the equivalent in another currency of an amount in sterling shall be taken to be its equivalent on the day on which the application for the licence is received by the Commissioners, or the due date in the case of a default licence.

(4)In subsection (3) above—

• “default licence” means a licence granted under paragraph 3(1) of Schedule 4A to this Act;

• “due date” has the meaning given by paragraph 2(4) of that Schedule.]