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Finance Act 1991
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Changes over time for: Section 6
Version Superseded: 19/03/1997
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- 25/07/1991- Amendment
- 25/07/1991
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6 Gaming licence duty.U.K.
(1)The Betting and Gaming Duties Act 1981 shall be amended as follows.
(2)In section 14 (rate of gaming licence duty) in subsection (1)—
(a)in paragraph (a), for “£250 there shall be substituted “£10 ”; and
(b)in paragraph (b), the words “payable after the end of that period and shall be omitted.
(3)For the Table set out in section 14(1) there shall be substituted—
“ TABLE
| Part of gross gaming yield | R ate |
|---|---|
| The first £450,000 | 2½ per cent. |
| The next £2,250,000 | 12½ per cent. |
| The next £2,700,000 | 25 per cent. |
| The remainder | 33⅓ per cent.” |
(4)In section 15 (gaming without duly paid licence) there shall be inserted at the end—
“(4)In subsection (1)(b) above the reference to amounts of gaming licence duty includes amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) of Schedule 2 to this Act.”
(5)In paragraph 3 of Schedule 2 (Commissioners’ regulation-making powers in connection with gaming licence duty) at the end of sub-paragraph (3) there shall be inserted—
“(d)requiring, in relation to gaming licence duty chargeable by reference to the gross gaming yield from any premises in any period, that, at such time before the end of the period and in such manner as may be specified in the regulations, an amount be paid in anticipation of the duty chargeable, being an amount calculated in such manner as may be so specified.”
(6)In paragraph 5 of that Schedule (power to estimate)—
(a)in sub-paragraph (1), for the words from “on account to “gaming yield there shall be substituted “under section 14(1)(b) above or by virtue of regulations under paragraph 3(3)(d) above ” and the words “of the duty shall be omitted; and
(b)in sub-paragraph (2), the word “duty shall be omitted.
(7)In paragraph 6 of that Schedule (persons from whom duty recoverable) in sub-paragraph (1), after “period there shall be inserted “and any amount payable in anticipation of that duty by virtue of regulations under paragraph 3(3)(d) above ” and “(3)(c) shall be omitted.
(8)In paragraph 7 of that Schedule (enforcement) there shall be inserted at the end—
“(5)In sub-paragraphs (1)(b) and (3)(a) above references to the duty on gaming licences include amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above.
(6)In ascertaining for the purposes of sub-paragraph (1) or (3) above the amount of the duty which is unpaid or payment of which is sought to be avoided, an amount payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above shall be treated as an amount of duty.”
(9)Subsections (2)(a) and (3) above shall have effect in relation to gaming licences for any period beginning after 30th September 1991.
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