|
| |
|
the period before the go-live date with the modifications specified in the |
| |
| |
(2) | A notice under sub-paragraph (1) must be published by the Commissioners. |
| |
(3) | For a person who, on the go-live date, is responsible for premises where a |
| |
relevant machine is located, the first accounting period is to be the period |
| 5 |
beginning with that day and ending with— |
| |
(a) | the day before the day on which the next accounting period is to |
| |
begin by virtue of a direction given under paragraph 14(2), or |
| |
(b) | such other day as is necessary to give effect to an agreement made |
| |
| 10 |
| |
41 (1) | Section 1(1) of CEMA 1979 (interpretation) is amended as follows. |
| |
(2) | In the definition of “the revenue trade provisions of the customs and excise |
| |
Acts”, at the end insert— |
| |
“(f) | the provisions of Part 1 of Schedule 24 to the Finance Act |
| 15 |
| |
(3) | In the definition of “revenue trader”, in paragraph (a)— |
| |
(a) | omit “or” at the end of sub-paragraph (ic), |
| |
(b) | after that sub-paragraph insert— |
| |
“(id) | being responsible for premises where relevant |
| 20 |
machines are located (within the meaning of |
| |
Part 1 of Schedule 24 to the Finance Act 2012); |
| |
| |
(c) | in sub-paragraph (ii), for “or (ic)” substitute “, (ic) or (id)”. |
| |
42 (1) | For section 118BC of that Act (inspection powers: gaming duty) substitute— |
| 25 |
“118BC | Inspection powers: gaming duty and machine games duty |
| |
(1) | Subsection (2) applies to premises if an officer has reasonable cause |
| |
| |
(a) | section 10 gaming is taking place, has taken place or is about |
| |
to take place on the premises, or |
| 30 |
(b) | machines are located on the premises in respect of which a |
| |
person is, has been or is about to become liable for machine |
| |
| |
(2) | The officer may at any reasonable time enter and inspect the |
| |
| 35 |
(a) | accounts, records and other documents in the custody or |
| |
control of any relevant person, and |
| |
(b) | any relevant equipment. |
| |
(3) | Subsection (1) does not permit an officer to enter or inspect a |
| |
particular part of premises if— |
| 40 |
(a) | the officer has no reasonable cause to believe that paragraph |
| |
(a) or, as the case may be, (b) of that subsection is satisfied |
| |
with respect to that particular part, and |
| |
(b) | the part is used solely as a dwelling. |
| |
|
| |
|
| |
|
(4) | An officer may at any reasonable time (whether or not as part of an |
| |
inspection under subsection (2)) require a relevant person or anyone |
| |
acting on such a person’s behalf— |
| |
(a) | to open relevant equipment, and |
| |
(b) | to carry out any other operation that may be necessary to |
| 5 |
enable the officer to ascertain whether any gaming duty or |
| |
machine games duty is payable in respect of it and, if so, how |
| |
| |
(5) | A “relevant person” is— |
| |
(a) | in relation to gaming duty, a person who is engaging, or |
| 10 |
whom the officer reasonably suspects of engaging, in section |
| |
10 gaming or in any activity by reason of which the person is |
| |
or may become liable to gaming duty, and |
| |
(b) | in relation to machine games duty, a person who is, has been |
| |
or is about to become liable to machine games duty or whom |
| 15 |
the officer reasonably suspects of being, having been or being |
| |
about to become so liable. |
| |
(6) | “Relevant equipment” is— |
| |
(a) | in relation to gaming duty, equipment that is being, or the |
| |
officer reasonably suspects of having been or of being |
| 20 |
intended to be, used on the premises for or in connection with |
| |
| |
(b) | in relation to machine games duty, any equipment that is, or |
| |
the officer reasonably suspects of being, a machine in respect |
| |
of which a person is, has been or may become liable to |
| 25 |
machine games duty and any other equipment used in |
| |
connection with such a machine. |
| |
| |
(a) | “section 10 gaming” means gaming to which section 10 of the |
| |
Finance Act 1997 applies, and |
| 30 |
(b) | a reference to premises where a machine is located is to be |
| |
read in accordance with Part 1 of Schedule 24 to the Finance |
| |
| |
(2) | In section 118G of that Act (offences under Part 9A), in subsection (1), for “or |
| |
section 118B” substitute “, 118B or 118BC(4)”. |
| 35 |
43 | In section 2 of BGDA 1981 (bookmakers: general bets), in subsection (2), omit |
| |
| |
44 (1) | Section 26H of BGDA 1981 (exemptions from remote gaming duty) is |
| |
| |
(2) | After subsection (2A) insert— |
| 40 |
“(2B) | Subsection (2) does not apply in cases where the other gambling tax |
| |
| |
(3) | In subsection (3), before paragraph (b) insert— |
| |
“(aa) | machine games duty,”. |
| |
45 | In Schedule A1 to BGDA 1981 (betting duties: double taxation relief), in |
| 45 |
paragraph 7, after paragraph (c) insert— |
| |
“(ca) | machine games duty,”. |
| |
|
| |
|
| |
|
46 | In Schedule 4B to BGDA 1981 (remote gaming duty: double taxation relief), |
| |
in paragraph 7, after paragraph (c) insert— |
| |
“(ca) | machine games duty,”. |
| |
47 | In section 12 of FA 1994 (assessment to excise duty), in subsection (2)(c), after |
| |
“1997” insert “or Part 1 of Schedule 24 to the Finance Act 2012”. |
| 5 |
48 | In section 10 of FA 1997 (gaming duty), for subsection (3AA) substitute— |
| |
“(3AA) | This section does not apply to the playing of a game in respect of |
| |
| |
(a) | bingo duty or lottery duty is chargeable, or would be |
| |
chargeable but for an express exception, or |
| 10 |
(b) | machine games duty is chargeable.” |
| |
49 | In section 7 of the Borders, Citizenship and Immigration Act 2009 (Customs |
| |
revenue functions of the director), in subsection (2)(e)— |
| |
(a) | omit “and” at the end of sub-paragraph (vi), and |
| |
(b) | at the end of sub-paragraph (vii) insert “and |
| 15 |
(viii) | machine games duty;”. |
| |
| |
50 | In this Part of this Schedule— |
| |
“appeal tribunal” means the First-tier Tribunal or, where determined |
| |
by or under Tribunal Procedure Rules, the Upper Tribunal; |
| 20 |
“cash” has the meaning given in paragraph 2 (and “non-cash” is to be |
| |
| |
“charge”, in relation to a game, means a charge or deduction in money |
| |
or money’s worth, however it is described or levied and whether it |
| |
becomes due before or after the game is played; |
| 25 |
“the Commissioners” means the Commissioners for Her Majesty’s |
| |
| |
“dutiable machine game” has the meaning given in paragraph 2, |
| |
subject to paragraphs 3 and 4; |
| |
“game” does not include a sport; |
| 30 |
“the go-live date” is defined in paragraph 66(5); |
| |
“HMRC” means Her Majesty’s Revenue and Customs; |
| |
“machine” means any apparatus that uses or applies mechanical |
| |
power, electrical power or both; |
| |
“machine game” has the meaning given in paragraph 2; |
| 35 |
“MGD register” has the meaning given in paragraph 20; |
| |
“money” means money in sterling or any other currency; |
| |
“payouts” means prizes paid out to players as a result of playing |
| |
dutiable machine games on a machine; |
| |
“the payouts”, in relation to a particular taxable person and accounting |
| 40 |
period, has the meaning given in paragraph 7; |
| |
“premises” includes any place, any means of transport and any stall or |
| |
other moveable structure; |
| |
“prize”, in relation to a game— |
| |
(a) | means a prize in the form of cash or non-cash (or both), |
| 45 |
however it is described or paid out and whether it is a prize |
| |
|
| |
|
| |
|
provided by a person making the game available or is |
| |
winnings of money staked, but |
| |
(b) | a benefit consisting of nothing more than the opportunity to |
| |
play the game again does not count as a prize; |
| |
“registered” has the meaning given in paragraph 12 (and “registration” |
| 5 |
is to be read accordingly); |
| |
“registrable person” has the meaning given in paragraph 21; |
| |
“relevant machine” means— |
| |
(a) | a machine in respect of which machine games duty is or will |
| |
| 10 |
(b) | in relation to a particular taxable person and accounting |
| |
period, a machine in respect of which that person is liable for |
| |
machine games duty in that period; |
| |
“representative” means a personal representative, trustee in |
| |
bankruptcy, receiver or liquidator or any other person acting in a |
| 15 |
| |
“specified” includes described; |
| |
“takings” means charges due from players for playing dutiable |
| |
machine games on a machine; |
| |
“the takings”, in relation to a particular taxable person and accounting |
| 20 |
period, has the meaning given in paragraph 7; |
| |
“taxable person” has the meaning given in paragraph 11; |
| |
“total net takings” has the meaning given in paragraph 6; |
| |
“United Kingdom” includes the territorial sea of the United Kingdom. |
| |
51 (1) | This Part of this Schedule is to be read in accordance with this paragraph. |
| 25 |
(2) | A person “plays” a game if the person participates in the game— |
| |
(a) | whether or not there are other participants in the game, and |
| |
(b) | whether or not a computer generates images or data taken to |
| |
represent the actions of other participants in the game. |
| |
(3) | A reference to the charge (or the lowest or highest charge) payable for |
| 30 |
| |
(a) | is a reference to the charge (or the lowest or highest charge) payable |
| |
for a single go at playing the game, and |
| |
(b) | includes any charge that entitles the person paying it to play a |
| |
machine game or to play it at a reduced rate (even if the charge is |
| 35 |
ostensibly a charge for something else). |
| |
(4) | A reference to “paying” a charge is to be read, in the case of a charge in |
| |
money’s worth, as a reference to the provision of the thing, or performance |
| |
of the service, in money’s worth. |
| |
(5) | A reference to a prize (or the maximum amount of cash) that can be won |
| 40 |
from playing a machine game is a reference to a prize (or the maximum |
| |
amount of cash) that can be won from a single go at playing the game. |
| |
(6) | A reference to “paying out” a prize is to be read, in the case of a prize in |
| |
money’s worth, as a reference to the provision of the thing, or performance |
| |
of the service, in money’s worth. |
| 45 |
(7) | A reference to the premises where a machine is located or made available |
| |
includes, in the case of a portable machine, the premises where the machine |
| |
is issued to those wanting to play dutiable machines games on it. |
| |
|
| |
|
| |
|
52 | The imposition or payment of machine games duty does not make lawful |
| |
anything that is otherwise unlawful. |
| |
| |
Removal of amusement machine licence duty |
| |
| 5 |
53 | The following provisions of BGDA 1981 are omitted— |
| |
| |
| |
(c) | section 26N(3) and (4), and |
| |
| 10 |
54 (1) | Part 3 of that Act (general) is amended as follows. |
| |
(2) | In section 27 (offences by bodies corporate), for the words from “section 24” |
| |
to “Schedule 4” substitute “paragraph 13(1) or (3) or 14(1) of Schedule 1 or |
| |
paragraph 16 of Schedule 3”. |
| |
(3) | In section 31 (protection of officers), for “remote gaming duty or the duty on |
| 15 |
amusement machine licences” substitute “or remote gaming duty”. |
| |
(4) | In section 33 (interpretation), in subsection (2), for “remote gaming duty or |
| |
the duty on amusement machine licences” substitute “or remote gaming |
| |
| |
Amendment of other enactments |
| 20 |
55 | In section 102 of CEMA 1979, in subsection (3)(a), omit “or an amusement |
| |
| |
56 | In section 10 of FA 1997 (gaming duty), omit subsection (3A). |
| |
57 | In Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and |
| |
excise wrongdoing), in the Table in paragraph 1, omit the entry relating to |
| 25 |
amusement machine licence duty. |
| |
58 | In section 7 of the Borders, Citizenship and Immigration Act 2009 (Customs |
| |
revenue functions of the director), in subsection (2)(e), omit sub-paragraph |
| |
| |
Transitional provision and savings |
| 30 |
59 (1) | If a licence granted under section 21 of BGDA 1981 is to expire on or after the |
| |
go-live date, the holder of the licence is entitled to repayment of an amount |
| |
| |
(2) | That amount is the difference between— |
| |
(a) | the amount of duty actually paid on the licence before the go-live |
| 35 |
date in accordance with section 23 of that Act, and |
| |
(b) | the amount (if less) determined in accordance with sub-paragraph |
| |
| |
(3) | The amount is to be determined as follows— |
| |
| 40 |
|
| |
|
| |
|
| Calculate the amount of duty that would have been paid if the period for |
| |
which the licence was granted had been the number of complete months |
| |
beginning with the date on which the licence was granted and ending |
| |
immediately before the go-live date. The day immediately following the end |
| |
of that period of complete months is referred to as “day X”. |
| 5 |
| |
| |
| Add to the amount calculated under Step 1 an amount representing the duty |
| |
payable for the period of days beginning with day X and ending with the |
| |
day before the go-live date. The duty payable for each such day in that |
| 10 |
period is to be calculated as 1/365th of the amount of duty payable for a |
| |
licence of 12 months for a machine of the relevant category. |
| |
| |
| |
(a) | duty is being paid on the licence in accordance with arrangements |
| 15 |
made under paragraph 7A of Schedule 4 to BGDA 1981 (payment of |
| |
duty by instalments), and |
| |
(b) | the amount of duty actually paid on the licence before the go-live |
| |
date in accordance with section 23 of that Act is less than the amount |
| |
determined in accordance with sub-paragraph (3), |
| 20 |
| the difference between those amounts is to be treated under that Act as |
| |
| |
(5) | If a person entitled to a repayment of more than £10 under this paragraph |
| |
has not received the repayment within the period of 90 days beginning with |
| |
| 25 |
(a) | the person may give notice to HMRC of that fact, |
| |
(b) | the Commissioners must pay interest to the person on the amount of |
| |
the repayment for the period from the end of that 90-day period until |
| |
the day on which the repayment is made, and |
| |
(c) | any such interest accrues at the rate under section 197 of FA 1996 |
| 30 |
(rates of interest) that is applicable for Parts 2 and 3 of Schedule 3 to |
| |
FA 2001 (excise duty payment by Commissioners in case of error or |
| |
| |
60 (1) | If a licence granted or to be granted under section 21 of BGDA 1981 would |
| |
expire within the period of 30 days ending with the go-live date, a person |
| 35 |
| |
(a) | for the licence to be treated as extended for the necessary period, or |
| |
(b) | for a new amusement machine licence to be treated as granted in its |
| |
place under Schedule 4 to that Act for the necessary period. |
| |
(2) | The necessary period is the period from expiry of the licence until |
| 40 |
immediately before the go-live date. |
| |
(3) | An application under this paragraph may be made before or after the licence |
| |
is granted but, if made after the licence is granted, it must be made before the |
| |
day on which the licence is to expire. |
| |
(4) | The application must be made to HMRC in such form and manner as HMRC |
| 45 |
| |
|
| |
|
| |
|
(5) | HMRC must grant the application once it has received payment of an |
| |
amount of duty payable on the licence (or new licence) in respect of the |
| |
| |
(6) | The amount of duty payable in respect of the necessary period is to be the |
| |
sum of the amounts payable for each day in that period, each such amount |
| 5 |
being 1/365th of the duty payable for a licence of 12 months for a machine |
| |
of the relevant category. |
| |
(7) | Schedule 4 to BGDA 1981 and any regulations made under that Schedule |
| |
apply (subject to any modifications specified by the Commissioners in a |
| |
notice published for the purposes of this paragraph) to an amount of duty |
| 10 |
payable in accordance with this paragraph as to an amount of duty payable |
| |
in accordance with section 23 of that Act. |
| |
(8) | Nothing in this paragraph affects the operation of that Act with respect to |
| |
the provision of amusement machines in the necessary period in a case |
| |
where no application is made under this paragraph or an application is not |
| 15 |
| |
(9) | But if a default licence is granted under Schedule 4A to BGDA 1981 for the |
| |
necessary period, the amount of duty that may be assessed under paragraph |
| |
4 of that Schedule is limited to the amount that would have been payable if |
| |
an application had been made for a licence under this paragraph. |
| 20 |
61 (1) | This paragraph applies to licences to be granted under section 21 of BGDA |
| |
1981 on or after 2 January 2013 (a “final month licence”). |
| |
(2) | Section 21(3) of that Act has effect as if— |
| |
(a) | the requirement to grant amusement machine licences for a period of |
| |
one or more whole months were omitted, and |
| 25 |
(b) | the power to grant amusement machine licences for a period not |
| |
exceeding 12 months were a power to grant such licences for a period |
| |
ending with a day that is no later than the day before the go-live date. |
| |
(3) | The requirement in section 21(4) of that Act to grant special amusement |
| |
machine licences for a period of 12 months has effect in relation to a final |
| 30 |
month licence as if it were a requirement to grant a licence for the period |
| |
beginning with the date of grant and ending with the day before the go-live |
| |
| |
(4) | The amount of duty payable on a final month licence is to be calculated in |
| |
the manner described in paragraph 60(6). |
| 35 |
(5) | The Commissioners may by notice direct that Schedules 4 and 4A to BGDA |
| |
1981 and any regulations made under those Schedules are to apply to a final |
| |
month licence with such modifications as may be specified in the notice. |
| |
(6) | A notice under sub-paragraph (5) must be published by the Commissioners. |
| |
62 (1) | The enactments repealed by this Part of this Schedule continue to have effect |
| 40 |
on and after the go-live date in relation to the provision of amusement |
| |
machines before that date. |
| |
(2) | Enactments continuing to have effect by virtue of sub-paragraph (1) are to |
| |
be read with any necessary modifications. |
| |
(3) | Without prejudice to the generality of sub-paragraph (2), paragraph 4 of |
| 45 |
Schedule 4A to BGDA 1981 (assessment of amount equivalent to duty) is to |
| |
|
| |
|