- Latest available (Revised)
- Point in Time (19/07/2007)
- Original (As enacted)
Finance Act 2007
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Part 4
Version Superseded: 01/09/2007
Alternative versions:
- 19/07/2007- Amendment
- 19/07/2007
Point in time - 01/09/2007- Amendment
- 27/04/2009- Amendment
Status:
Point in time view as at 19/07/2007. This version of this part contains provisions that are not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
Finance Act 2007,
Part 4
is up to date with all changes known to be in force on or before 28 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Part 4 U.K.Amendments of FA 1997 relating to gaming duty
IntroductoryU.K.
16U.K.FA 1997 is amended as follows.
Valid from 01/09/2007
Charge to gaming dutyU.K.
17(1)Section 10 (charge to gaming duty) is amended as follows.U.K.
(2)In subsection (3)—
(a)in paragraph (a), for “section 2(2) of the Gaming Act 1968” substitute “ Part 1 of Schedule 15 to the Gambling Act 2005 ”,
(b)in paragraph (b), for “section 6 of that Act” substitute “ section 279 of that Act ”,
(c)omit paragraph (c),
(d)in paragraph (d), omit “section 41 of that Act or”, and
(e)in paragraph (e), for “section 15 or 16 of the Lotteries and Amusements Act 1976” substitute “ Part 13 of that Act ”.
(3)After that subsection insert—
“(3A)This section does not apply to any gaming taking place by means of a machine that is an amusement machine for the purposes of the Betting and Gaming Duties Act 1981.
(3B)This section does not apply to any lawful gaming which consists of games played in Great Britain at an entertainment in respect of which all the payments made by the players (whether by way of entrance fee or stake or otherwise) are, after making permissible deductions from those payments, applied for a purpose other than that of private gain (within the meaning of the Gambling Act 2005).
(3C)For the purposes of subsection (3B), only the following deductions are permissible deductions—
(a)deductions on account of reasonable expenses incurred in providing the facilities for the purposes of the games, and
(b)deductions for the provision of prizes or awards in respect of the games.”
(4)In subsection (4), for the words from “any gaming” to the end substitute “any gaming which takes place on any premises in Great Britain of—
(a)a members' club within the meaning of the Gambling Act 2005 (see section 266), or
(b)a miners' welfare institute within the meaning of that Act (see section 268).”
Valid from 01/09/2007
Banker's profits from gamingU.K.
18(1)Section 11 (rate of gaming duty) is amended as follows.U.K.
(2)In paragraph (b) of subsection (10), for “the value, in money or money's worth, of the winnings paid” substitute “ the value of the prizes provided ”.
(3)After that subsection insert—
“(10A)Subsections (2) to (6)(a) of section 20 of the Betting and Gaming Duties Act 1981 (expenditure on bingo winnings: valuation of prizes) apply, with any necessary modifications, for the purposes of gaming duty as they apply for the purposes of bingo duty.”
(4)In subsection (11), for “(10)” substitute “ (10A) ”.
Valid from 01/09/2007
Definition of “gaming”U.K.
19U.K.In section 15(3) (definitions for purposes of the gaming duty provisions), for the definition of “gaming” substitute—
““gaming” has the same meaning as in the Betting and Gaming Duties Act 1981 (see section 33(1));”.
Gaming Duty RegisterU.K.
20(1)Schedule 1 (gaming duty: administration, enforcement etc) is amended as follows.U.K.
(2)In sub-paragraph (1) of paragraph 2 (interpretation), before the definition of “the register” insert—
““casino premises licence” has the same meaning as in Part 8 of the Gambling Act 2005 (see section 150(1)(a));
“club gaming permit” has the same meaning as in that Act (see section 271);”.
(3)In sub-paragraph (2) of that paragraph, for paragraphs (a) and (b) substitute—
“(a)in respect of which a casino premises licence is for the time being in force, or
(b)in respect of which a club gaming permit is for the time being in force.”
(4)In paragraph 3(4)(a) (registrable persons: holders of licences under the Gaming Act 1968)—
(a)for “licence under the Gaming Act 1968” substitute “ casino premises licence or club gaming permit ”, and
(b)after “which the licence” insert “ or permit ”.
(5)In paragraph 6 (notification of premises)—
(a)in sub-paragraph (10)(a), for “licence under the Gaming Act 1968” substitute “ casino premises licence or club gaming permit ” and after “of the licence” insert “ or permit ”, and
(b)in sub-paragraph (11)(a), for “licence under the Gaming Act 1968” substitute “ casino premises licence or club gaming permit ” and after “of the licence” insert “ or permit ”.
(6)In paragraph 14 (disclosure of information)—
(a)in sub-paragraph (1), for “the Gaming Board for Great Britain” substitute “ the Gambling Commission ”, for “that Board” (in each place) substitute “ that Commission ” and for “that Board's functions under the Gaming Act 1968” substitute “ that Commission's functions under the Gambling Act 2005 ”, and
(b)in sub-paragraph (2), for “the Gaming Board for Great Britain” substitute “ the Gambling Commission ” and for “that Board” (in both places) substitute “ that Commission ”.
Commencement Information
I1Sch. 25 para. 20(1)(6) in force at Royal Assent, see Sch. 25 para. 23
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThis Part only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.