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1 | The sections set out below are to be inserted in Part 2 of BGDA 1981 (gaming |
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duties) before section 26A (which is renumbered 26N). |
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(1) | For the purposes of remote gaming duty “remote gaming” means |
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gaming in which persons participate by the use of— |
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(e) | any other kind of electronic or other technology for |
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facilitating communication. |
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(2) | For the purposes of remote gaming duty the expressions listed below |
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shall be construed (for the whole of the United Kingdom) in |
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accordance with the Gambling Act 2005. |
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| | Defining provision of Gambling |
| | | | | | | | | | | | | | Remote gambling equipment |
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(3) | In relation to remote gaming duty “P” means a person who provides |
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facilities for remote gaming. |
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(4) | The Treasury may by order amend the definition of “remote gaming” |
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in subsection (1) (and an order may include incidental, consequential |
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or transitional provision). |
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A duty of excise to be known as remote gaming duty shall be charged |
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on the provision of facilities for remote gaming if— |
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(a) | the facilities are provided in reliance on a remote operating |
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(b) | at least one piece of remote gambling equipment used in the |
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provision of the facilities is situated in the United Kingdom |
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(whether or not the facilities are provided for use wholly or |
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partly in the United Kingdom). |
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(1) | Remote gaming duty is chargeable at the rate of 15% of P’s remote |
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gaming profits for an accounting period. |
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(2) | P’s remote gaming profits for an accounting period are— |
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(a) | the amount of P’s remote gaming receipts for the period |
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(calculated in accordance with section 26E), minus |
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(b) | the amount of P’s expenditure for the period on remote |
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gaming winnings (calculated in accordance with section 26F). |
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(1) | The following are accounting periods for the purposes of remote |
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(a) | the period of three months beginning with 1st January, |
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(b) | the period of three months beginning with 1st April, |
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(c) | the period of three months beginning with 1st July, and |
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(d) | the period of three months beginning with 1st October. |
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(2) | The Commissioners may agree with P for specified periods to be |
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treated as accounting periods, instead of those described in |
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subsection (1), for purposes of remote gaming duty relating to P. |
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(3) | The Commissioners may by direction make transitional |
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arrangements for the periods to be treated as accounting periods |
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(a) | P becomes registered, or ceases to be registered, under |
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(b) | an agreement under subsection (2) begins or ends. |
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26E | Remote gaming receipts |
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(1) | The amount of P’s remote gaming receipts for an accounting period |
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(a) | amounts falling due to P in that period in respect of |
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entitlement to use facilities for remote gaming provided by P, |
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(b) | amounts staked, or falling due to be paid, in that period by a |
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user of facilities for remote gaming provided by P, if or in so |
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far as responsibility for paying any amount won by the user |
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falls on P (or a person with whom P is connected or has made |
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(2) | Amounts in respect of VAT shall be ignored for the purposes of |
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(3) | The Treasury may by order provide that where a person who uses |
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facilities (U) relies on an offer which waives payment or permits |
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payment of less than the amount which would have been required to |
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be paid without the offer, U is to be treated for the purposes of this |
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section as having paid that amount. |
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26F | Remote gaming winnings |
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(1) | The amount of P’s expenditure on remote gaming winnings for an |
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accounting period is the aggregate of the value of prizes provided by |
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P in that period which have been won (at any time) by persons using |
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facilities for remote gaming provided by P. |
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(2) | Prizes provided by P to one user on behalf of another are not to be |
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treated as prizes provided by P. |
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(3) | A reference to providing a prize to a user (U) includes a reference to |
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crediting money in respect of gaming winnings by U to an account if |
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(a) | the money is being held in the account, and |
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(b) | U is entitled to withdraw it on demand. |
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(4) | The return of a stake is to be treated as the provision of a prize. |
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(5) | Where P participates in arrangements under which a number of |
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persons who provide facilities for remote gaming contribute towards |
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a fund which is wholly used to provide prizes in connection with the |
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use of those facilities (sometimes described as arrangements for |
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“linked progressive jackpot games”)— |
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(a) | the making by P of a contribution which relates to the |
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provision by P of facilities for remote gaming shall be treated |
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as the provision of a prize, and |
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(b) | the award of a prize from the fund shall not be treated as the |
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provision of a prize by P. |
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(6) | Where P credits the account of a user of facilities provided by P |
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(otherwise than as described in subsection (3)), the credit shall be |
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treated as the provision of a prize; but the Commissioners may direct |
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that this subsection shall not apply in a specified case or class of |
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(7) | Subsections (2) to (6) of section 20 shall apply (with any necessary |
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modifications) for the purpose of remote gaming duty as for the |
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Where the calculation of P’s remote gaming profits for an accounting |
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period produces a negative amount, it may be carried forward in |
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reduction of the profits of one or more later accounting periods. |
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(1) | Remote gaming duty shall not be charged in respect of the provision |
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of facilities for remote gaming if and in so far as— |
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(a) | the provision is charged with another gambling tax, or |
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(b) | the use of the facilities is charged with another gambling tax. |
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(2) | Remote gaming duty shall not be charged in respect of the provision |
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of facilities for remote gaming if and in so far as— |
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(a) | the provision would be charged with another gambling tax |
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but for an express exception, or |
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(b) | the use of the facilities would be charged with another |
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gambling tax but for an express exception. |
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(3) | In this section “gambling tax” means— |
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(a) | amusement machine licence duty, |
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(d) | general betting duty, |
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(4) | The Treasury may by order— |
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(a) | confer an exemption from remote gaming duty, or |
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(b) | remove or vary (whether or not by textual amendment) an |
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exemption under this section. |
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(5) | In calculating P’s remote gaming profits for an accounting period, no |
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account shall be taken of amounts or prizes if, or in so far as, they |
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relate to the provision of facilities to which an exemption applies |
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under or by virtue of this section. |
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(1) | P is liable for any remote gaming duty charged on P’s remote gaming |
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profits for an accounting period. |
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(2) | If P is a body corporate, P and P’s directors are jointly and severally |
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liable for any remote gaming duty charged on P’s remote gaming |
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profits for an accounting period. |
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(3) | The Commissioners may make regulations about payment of remote |
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gaming duty; and the regulations may, in particular, make provision |
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(d) | when payment is to be treated as made; |
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(e) | the process and effect of assessments by the Commissioners |
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(4) | Subject to regulations under subsection (3), section 12 of the Finance |
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Act 1994 (assessment) shall apply in relation to liability to pay |
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(1) | The Commissioners shall maintain a register of persons who provide |
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facilities for remote gaming in respect of which remote gaming duty |
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(2) | A person may not provide facilities for remote gaming in respect of |
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which remote gaming duty may be chargeable without being |
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(3) | The Commissioners may make regulations about registration; in |
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particular, the regulations may include provision (which may |
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include provision conferring a discretion on the Commissioners) |
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(a) | the procedure for applying for registration; |
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(b) | the timing of applications; |
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(c) | the information to be provided; |
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(d) | notification of changes; |
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(f) | re-registration after a person ceases to be registered. |
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(4) | The regulations may require a registered person to give notice to the |
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Commissioners before applying for a remote operating licence. |
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(5) | The regulations may permit the Commissioners to make registration, |
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or continued registration, of a foreign person conditional; and the |
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regulations may, in particular, permit the Commissioners to |
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(a) | the provision of security for payment of remote gaming duty; |
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(b) | the appointment of a United Kingdom representative with |
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responsibility for discharging liability to remote gaming |
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(6) | In subsection (5) “foreign person” means a person who— |
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(a) | in the case of an individual, is not usually resident in the |
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(b) | in the case of a body corporate, does not have an established |
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place of business in the United Kingdom, and |
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(c) | in any other case, does not include an individual who is |
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usually resident in the United Kingdom. |
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(7) | The regulations may include provision for the registration of groups |
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of persons; and may provide for the modification of the provisions of |
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this Part about remote gaming duty in their application to groups. |
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(a) | may make provision which applies generally or only for |
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(b) | may make different provision for different purposes. |
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(1) | The Commissioners may make regulations requiring persons who |
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provide facilities for remote gaming in respect of which remote |
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gaming duty may be chargeable to make returns to the |
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Commissioners in respect of their activities. |
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(2) | The regulations may, in particular, make provision about— |
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(a) | liability to make a return; |
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(h) | when a return is to be treated as made. |
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(a) | may make provision which applies generally or only for |
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(b) | may make different provision for different purposes. |
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(1) | Contravention of a provision made by or by virtue of sections 26I to |
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(a) | is conduct to which section 9 of the Finance Act 1994 applies |
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(b) | attracts daily penalties under that section. |
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(2) | A person who is knowingly concerned in, or in taking steps with a |
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view to, the fraudulent evasion of remote gaming duty commits an |
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(3) | A person guilty of an offence under subsection (2) shall be liable on |
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(i) | the statutory maximum, or |
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(ii) | if greater, three times the duty which is unpaid or the |
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payment of which is sought to be avoided, |
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(b) | imprisonment for a term not exceeding six months, or |
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(4) | A person guilty of an offence under subsection (2) shall be liable on |
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conviction on indictment to— |
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(a) | a penalty of any amount, |
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(b) | imprisonment for a term not exceeding seven years, or |
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(1) | Sections 14 to 16 of the Finance Act 1994 (review and appeal) shall |
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apply in relation to liability to pay remote gaming duty. |
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(2) | Sections 14 to 16 of that Act shall also apply to the decisions listed in |
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(a) | a decision to refuse a request for an agreement under section |
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(b) | a decision to give a direction under section 26D(3), |
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(c) | a decision not to give a direction under section 26D(3), |
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(d) | a decision to direct that section 26F(6) shall not apply in a |
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(e) | a decision under regulations by virtue of section 26J(3), and |
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(f) | a decision about security by virtue of section 26J(5)(a). |
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(4) | A decision of a kind specified in subsection (3) shall be treated as an |
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ancillary matter for the purposes of sections 14 to 16 of the Finance |
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3 | In BGDA 1981, before section 26N (non-sterling amounts) (as renumbered |
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by paragraph 1 above) insert the italic cross-heading “General”. |
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4 | In section 31 of that Act (protection of officers), after “bingo duty” insert “, |
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5 | In section 32 of that Act (subordinate legislation), after subsection (2) |
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“(3) | But in the case of an order under section 26H(4) which has the effect |
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of adding to the class of activities in respect of which remote gaming |
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(a) | subsection (2) above shall not apply, and |
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(b) | the order may not be made unless a draft has been laid before |
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and approved by resolution of the House of Commons.” |
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6 | In section 33(2) of that Act (no legalising effect), after “bingo duty” insert “, |
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Climate change levy: reduced-rate supplies etc |
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1 | Schedule 6 to FA 2000 (climate change levy) is amended as follows. |
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2 | In paragraph 4(2)(b) (taxable supplies: introduction), after “paragraph 24” |
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3 | In paragraph 5(3) (supplies of electricity), for “or 24” substitute “, 24 or 45A”. |
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4 | In paragraph 6(2A) (supplies of gas), after “24” insert “or 45A”. |
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5 (1) | Paragraph 34 (other commodities: deemed supplies) is amended as follows. |
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(2) | In sub-paragraph (1)(b), for “or 24” substitute “, 24 or 45A”. |
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(3) | After sub-paragraph (3) insert— |
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“(4) | A supply that is deemed to be made under paragraph 45A is |
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treated as taking place upon the later determination.” |
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6 | In paragraph 39(1)(c) (regulations as to time of supply), for “or 24” substitute |
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