Finance Act 1997

Part IIU.K. Other provisions

Accounting periodsU.K.

9(1)Where, in the case of any premises, the Commissioners and every relevant person so agree, the provisions of sections 10 to 15 of this Act and this Schedule shall have effect in relation to those premises as if accounting periods for the purposes of those provisions were periods of six months beginning on such dates other than 1st October and 1st April as may be specified in the agreement.U.K.

(2)For the purposes of sub-paragraph (1) above, a person is a relevant person in relation to any premises if—

(a)he is registered on the gaming duty register, and

(b)the entry relating to him on the register specifies those premises.

(3)The Commissioners shall not enter into an agreement under this paragraph for a change in the date on which an accounting period begins in relation to any premises unless they are satisfied that appropriate transitional provision for the protection of the revenue is contained in the agreement.

(4)The provision which, for the purposes of sub-paragraph (3) above, may be contained in any agreement under this paragraph shall include any such provision as may be contained in regulations under section 11(5) of this Act.

(5)Sections 14 to 16 of the Finance Act 1994 (review and appeals) shall have effect in relation to any refusal of the Commissioners to enter into an agreement under this paragraph, or to enter into such an agreement on particular terms, as if that refusal were a decision of a description specified in Schedule 5 to that Act.

Directions as to the making of returnsU.K.

10(1)The Commissioners may give directions as to the making of returns in connection with gaming duty by—U.K.

(a)persons registered on the gaming duty register;

(b)persons liable to pay any gaming duty.

(2)Directions under this paragraph may, in particular, make provision as to—

(a)when any returns are to be made;

(b)the persons by whom any returns are to be made;

(c)the form in which any returns are to be made;

(d)the information to be given in any returns;

(e)the declarations to be contained in returns and the manner in which returns are to be authenticated;

(f)returns being treated as not made until received by the Commissioners;

(g)the places to which returns are to be made.

(3)Where a person fails to comply with any provision of a direction given under this paragraph, that failure shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties) and shall also attract daily penalties.

RegulationsU.K.

11(1)The Commissioners may make regulations providing for any matter for which provision appears to them to be necessary or expedient for the administration or enforcement of gaming duty, or for the protection of the revenue from that duty.U.K.

(2)Regulations under this paragraph may, in particular, include provision as to the giving and operation of directions under section 11(6) of this Act.

(3)Where any person contravenes or fails to comply with any of the provisions of any regulations under this paragraph, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

OffencesU.K.

12(1)Any person who obstructs any officer in the exercise of his functions in relation to gaming duty shall be guilty of an offence and liable, on summary conviction, to a penalty of level 5 on the standard scale.U.K.

(2)Any person who—

(a)in connection with gaming duty, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular,

(b)in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or

(c)is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by him or any other person) of any gaming duty or of any obligation to make a payment on account of gaming duty,

shall be guilty of an offence.

(3)A person guilty of an offence under sub-paragraph (2) above shall be liable—

(a)on summary conviction, to a penalty of—

(i)the statutory maximum, or

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

or to imprisonment for a term not exceeding six months, or to both;

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding—

(i)two years in the case of an offence by virtue of sub-paragraph (2)(a) above, and

(ii)seven years in any other case,

or to both.

(4)Section 27 of the M2Betting and Gaming Duties Act 1981 (offences by bodies corporate) shall have effect for the purposes of any offence under this paragraph as it has effect for the purposes of the offences mentioned in that section.

(5)Where a person has committed an offence under sub-paragraph (2) above, all designated items related to the relevant gaming shall be liable to forfeiture if—

(a)at the time the offence was committed that person was not registered on the gaming duty register; and

(b)the relevant gaming did not take place on premises which, at the time the offence was committed, were specified in any person’s entry on that register.

(6)In sub-paragraph (5) above, “the relevant gaming” means—

(a)in relation to an offence under sub-paragraph (2)(a) or (b) above, any gaming to which the false statement or (as the case may be) the false document related; and

(b)in relation to an offence under sub-paragraph (2)(c) above, any gaming on the premises the gaming duty on which was, or was sought to be, fraudulently evaded.

(7)For the purposes of sub-paragraph (5) above, the designated items related to any gaming are—

(a)any furniture, machines and other articles and equipment which—

(i)are on the premises where the gaming takes place; and

(ii)have been or are being, or are capable of being, used for or in connection with gaming;

and

(b)any cash and gaming chips in the custody or under the control of any person who—

(i)is a provider of the premises on which the gaming takes place, or

(ii)is in any way concerned with the organisation or management of the gaming.

(8)For the purposes of sub-paragraph (7)(b) above the cash and gaming chips taken to be under the control of a person who is the provider of any premises or is concerned with the organisation or management of gaming on any premises shall include all cash and gaming chips in play or left on a gaming table on those premises.

Distress and poindingU.K.

13(1)Sections 28 and 29 of the Betting and Gaming Duties Act 1981 (recovery of duty) shall have effect as follows so as to apply in relation to gaming duty as they applied in relation to the duty on gaming licences—

(a)in subsection (1) of each section, for “or 14 above or of Schedule 2 to this Act” there shall be substituted “ above or sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997 ”; and

(b)in subsections (2) and (3) of each section, for the words “the duty on a gaming licence” there shall be substituted—

(i)in the first place where they occur in subsection (2), the words “ the gaming duty ”; and

(ii)in the other places where they occur, the words “ gaming duty ”.

(2)Sub-paragraph (1) above shall cease to have effect on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this sub-paragraph for different purposes.

Disclosure of informationU.K.

14(1)No obligation as to secrecy or other restriction on the disclosure of information imposed by statute or otherwise shall prevent—U.K.

(a)the Commissioners or an authorised officer of the Commissioners from disclosing to the Gaming Board for Great Britain or to an authorised officer of that Board, or

(b)that Board or an authorised officer of that Board from disclosing to the Commissioners or an authorised officer of the Commissioners,

information for the purpose of assisting the Commissioners in the carrying out of their functions with respect to gaming duty or, as the case may be, that Board in the carrying out of that Board’s functions under the M3Gaming Act 1968.

(2)Information obtained by virtue of a disclosure authorised by this paragraph shall not be disclosed except—

(a)to the Commissioners or the Gaming Board for Great Britain or to an authorised officer of the Commissioners or that Board; or

(b)for the purposes of any proceedings connected with a matter in relation to which the Commissioners or that Board carry out the functions mentioned in sub-paragraph (1) above.

Evidence by certificateU.K.

15U.K.Section 29A of the M4Betting and Gaming Duties Act 1981 (evidence by certificate) shall apply for the purposes of sections 10 to 15 of this Act and this Schedule as it applies for the purposes of that Act.

Protection of officersU.K.

16U.K.Section 31 of the Betting and Gaming Duties Act 1981 (protection of officers) shall apply for the purposes of gaming duty as it applies for the purposes of general betting duty.