Finance Act 1997

14 Subordinate legislation relating to gaming duty.U.K.

(1)Any power conferred on the Commissioners by section 11 or 12 above or Schedule 1 to this Act to make regulations—

(a)shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; and

(b)shall include power to make different provision for different cases.

(2)A statutory instrument containing an order under section 10(5) [F1providing that any game is to be a casino game or equal chance gaming or any order under section 11(11)]—

(a)shall be laid before the House of Commons after being made; and

(b)shall cease to have effect (without prejudice to anything previously done under the order or to the making of a new order) at the end of the period of 28 days after the day on which it was made unless it has been approved, before the end of that period, by a resolution of that House.

(3)In reckoning the period of 28 days mentioned in subsection (2)(b) above, no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.

[F2(4)A statutory instrument containing an order under section 10(5) that does not provide for any game to be a casino game or equal chance gaming is subject to annulment in pursuance of a resolution of the House of Commons.]

Textual Amendments

F1Words in s. 14(2) substituted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(11)(17) (with s. 114(18))

F2S. 14(4) inserted (retrospective to 27.4.2009) by Finance Act 2009 (c. 10), s. 114(12)(17) (with s. 114(18))