Betting and Gaming Duties Act 1981

1981 c. 63

An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.

Enacted[30th October 1981]

Part I Betting Duties¶

General betting duty¶

^F441 The duty¶

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^F442 Bookmakers: general bets¶

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^F443 Bookmakers: spread bets¶

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^F444 Pool betting on horse and dog races¶

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^F445 Net stake receipts¶

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^F445AA Relief for losses¶

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^F445AB Betting exchanges¶

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5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F445B Liability to pay¶

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^F445C Bet-brokers¶

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^F445D Accounting period¶

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^F445E Double taxation relief¶

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Pool betting duty¶

^F446 The duty¶

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^F447 Duty charged on net pool betting receipts¶

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^F447ZA Relief for losses¶

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^F447A Calculating net pool betting receipts¶

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^F447B Net pool betting receipts: meaning of “dutiable pool bet”¶

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^F447C Net pool betting receipts: calculating stake money¶

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^F447D Net pool betting receipts: when stakes etc fall due¶

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^F447E Net pool betting receipts: expenses and profits¶

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^F447F Net pool betting receipts: calculating winnings¶

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^F448 Payment and recovery¶

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^F448ZA Double taxation relief¶

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^F448A Meaning of “bet made for community benefit" in sections 6 to 8¶

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^F448B Meaning of “accounting period" in sections 6 to 8¶

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^F448C Meaning of “bet" in sections 6 to 8A¶

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General¶

9 Prohibitions for protection of revenue.¶

^F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9A Further prohibitions for protection of revenue: overseas bet-brokers¶

^F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9B Offences under sections 9 and 9A: penalties¶

^F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F4410 Definition of pool betting.¶

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^F4410A Definition of qualifying foreign tax¶

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11 Definition of coupon betting.¶

^F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F4412 Supplementary provisions.¶

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Part II Gaming Duties¶

Gaming licence duty¶

^F613 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F714 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F49...¶

^F4817 Bingo duty¶

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^F4818 Accounting period¶

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^F4819 Bingo receipts¶

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^F4820 Expenditure on bingo winnings¶

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^F4820A Combined bingo¶

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^F4820B Carrying losses forward¶

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^F4820C Supplementary¶

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Gaming machine licence duty¶

^F3321 Gaming machine licence duty.¶

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^F1021A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F3322 Gaming machine licence duty.¶

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^F33 23 Amount of duty.¶

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^F3324 Restrictions on provision of gaming machines.¶

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^F3324A Unlicensed machines: duty chargeable.¶

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^F3325 Meaning of “gaming machine”.¶

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25A Power to modify definition of “amusement machine”.¶

^F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F3326 Supplementary provisions as to gaming machine licence duty.¶

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Remote gaming duty¶

^F4526A Interpretation¶

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^F4526B The duty¶

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^F4526C The rate¶

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^F4526D Accounting periods¶

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^F4526E Remote gaming receipts¶

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^F4526F Remote gaming winnings¶

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^F4526G Losses¶

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^F4526H Exemptions¶

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^F4526I Liability to pay¶

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^F4526IA Double taxation relief¶

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^F4526IB Definition of qualifying foreign tax¶

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^F4526IC Regulations about claims for double taxation relief¶

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^F4526J Registration¶

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^F4526K Returns¶

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^F4526L Enforcement¶

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^F4526M Review and appeal¶

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General¶

26N Amounts in currencies other than sterling¶

1 Any reference in this Part of this Act to a amount in sterling, in the context of—

a the cost of playing a game, or

b the amount of the prize for a game,

includes a reference to the equivalent amount in another currency.

2 The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.

^F373 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F374 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III General¶

^C1^E1^C427 Offences by bodies corporate.¶

—Where an offence under ^F46... paragraph 16 of Schedule 3 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—

a that the offence was committed without his consent or connivance, and

b that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

^F1428 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^F1529 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .¶

^C229A Evidence by certificate, etc.¶

1 A certificate of the Commissioners—

a that any notice required by or under this Act to be given to them had or had not been given at any date, or

b that any permit, licence or authority required by or under this Act had or had not been issued at any date, or

c that any return required by or under this Act had not been made at any date, or

d that any duty shown as due in any return made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 had not been paid at any date,

shall be sufficient evidence of that fact until the contrary is proved.

2 A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

3 Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^F18¶

^F5131 Protection of officers.¶

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32 Orders and regulations.¶

1 Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument.

2 ^F19. . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons.

3 But in the case of an order under section 26H(4) which has the effect of adding to the class of activities in respect of which remote gaming duty is chargeable—

a subsection (2) above shall not apply, and

b the order may not be made unless a draft has been laid before and approved by resolution of the House of Commons.

^F193 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32A Application to limited liability partnerships¶

1 This Act applies to limited liability partnerships as it applies to companies.

2 In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.

33 Interpretation.¶

1 In this Act—

“the Commissioners” means the Commissioners of Customs and Excise;
“foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));
“gaming” means playing a game of chance for a prize ^F31... ;
“the prescribed sum” in relation to the penalty provided for an offence, means—
1. if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the ^M1Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and
2. if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section) and
3. if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the ^M2 Fines and Penalties (Northern Ireland) Order 1984.

1A In the definition of “gaming” in subsection (1)—

a “game of chance” has the meaning given by section 6(2) of the Gambling Act 2005,

b “playing a game of chance” is to be read in accordance with section 6(3) of that Act, and

c “prize” does not include the opportunity to play the game again.

1B A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).

2 For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or remote gaming duty does not make lawful anything which is unlawful apart from this Act.

34 Consequential and transitional provisions and repeals.¶

1 Schedule 5 (consequential amendments) and Schedule 6 (transitional and saving provisions) to this Act shall have effect, but without prejudice to the operation of sections 15 to 17 of the ^M3Interpretation Act 1978 (which relate to the effect of repeals).

^C32 The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule

35 Short title, construction, commencement and extent.¶

1 This Act may be cited as the Betting and Gaming Duties Act 1981.

2 This Act shall be construed as one with the ^M4Customs and Excise Management Act 1979.

3 The following provisions of this Act do not extend to Northern Ireland—

^F25a . . .

b sections 29 and 30;

^F25c . . .

d paragraph 15 of Schedule 4;

^F26. . .

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^F27

SCHEDULES

^F42SCHEDULE A1 ¶

Betting duties: double taxation relief

^F42Introduction¶

^F421. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Definitions¶

^F422. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Credit allowed¶

^F423. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Notional UK liability¶

^F424. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Notional foreign liability¶

^F425. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Clawback¶

^F426. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Breach of return obligations¶

^F427. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F42Reduction etc in foreign tax paid¶

^F428. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41SCHEDULE 1 ¶

Betting duties

Section 12(2).

^F41 Definitions¶

^F411. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 General administration¶

^F412. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F412A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F413. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Notification to Commissioners as to carrying on of betting business¶

^F414. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Requirement of permit for carrying on pool betting business¶

^F415. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Books, records, accounts, et ceteralaetc.¶

^F416. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F417. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F418. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F419. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Powers to enter premises and obtain information¶

^F4110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Power of Commissioners to estimate general betting duty payable¶

^F4111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Disputes as to computation of pool betting duty¶

^F4112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F41 Enforcement¶

^F4113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F4114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F4115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F4116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47SCHEDULE 2 ¶

Gaming Licence Duty

Sections 13(2), 14(1) and 16.

^F47 Application for and duration of licence¶

^F471. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Charge of duty in respect of short licence periods¶

^F472. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Regulations¶

^F473. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Inspection of premises¶

^F474. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Power to estimate duty¶

^F475. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Persons from whom duty recoverable¶

^F476. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Enforcement¶

^F477. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Co-operation with Gaming Board¶

^F478. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F47 Modification of agreements¶

^F479. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50SCHEDULE 3 ¶

Bingo Duty

Sections 17(1) and 20.

^F50Part I Exemption from Duty¶

^F50 Domestic bingo¶

^F501. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Small-scale bingo¶

^F502. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F502A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50Non-profit making bingo¶

^F502B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Small-scale amusements provided commercially¶

^F505. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Machine bingo¶

^F506. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Power to increase limits of exemptions¶

^F507. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50Part II Supplementary Provisions¶

^F50 Definitions¶

^F508. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 General administration¶

^F509. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Notification to Commissioners by, and registration of, bingo-promoters¶

^F5010. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Announcement of prizes¶

^F5011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Books, records, accounts, etc.¶

^F5012. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Powers to enter premises and obtain information¶

^F5013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Power to estimate duty¶

^F5014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Disputes as to computation of duty¶

^F5015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F50 Enforcement¶

^F5016. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F5017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35SCHEDULE 4 ¶

Amusement Machine Licence duty

Sections 21(1), 24(1) and 26.

^F35Part I Exemptions from requirement of Excise Licence¶

^F35 Charitable entertainments, et ceteralaetc.¶

^F351. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Pleasure fairs¶

^F352. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F353. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Seasonal licences¶

^F354. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35Part II Supplementary provisions¶

^F35 General administration¶

^F355. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Applications for and duration of licence¶

^F356. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F357. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Payment of duty by instalments¶

^F357A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Transfer of licence¶

^F358. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Amendment of licence¶

^F359. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F3510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Surrender of licence¶

^F3511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Reduction of duty in certain cases¶

^F3511A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Requirements to be observed by licence-holder¶

^F3512. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F3513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Power to enter premises and obtain information¶

^F3514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Registers of permits, et ceteralaetc.¶

^F3515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F35 Enforcement¶

^F3516. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F3517. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F3518. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36Schedule 4A ¶

Unlicensed amusement machines

^F36 Application¶

^F361. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Default notice requesting production of licence¶

^F362. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Failure to produce a licence: grant of default licence¶

^F363. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Assessment of amount equivalent to duty¶

^F364. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Liability to pay¶

^F365. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Reviews and time limits on recovery¶

^F366. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 General interpretation¶

^F367. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F36 Saving for liability¶

^F368. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43SCHEDULE 4B ¶

Remote gaming duty: double taxation relief

^F43Introduction¶

^F431. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Reconciliation periods¶

^F432. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Credit allowed¶

^F433. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Notional UK liability¶

^F434. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Notional foreign liability¶

^F435. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Clawback¶

^F436. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Breach of return obligations¶

^F437. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F43Reduction etc in foreign tax paid¶

^F438. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^X1SCHEDULE 5 ¶

Consequential Amendments

section 34(1)

1In the definition of “pool betting” in section 55(1) of the ^M5Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ”.

2In paragraph 20(1)(e) of Schedule 2 to the ^M6Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “ or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981 ” ; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act.

3In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “ Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners ”.

4In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “ section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises ”.

5In the ^M7Customs and Excise Management Act 1979—

a in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ” ; and

b in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “ means the provisions ” ; and at the end there shall be inserted the words “ or the Betting and Gaming Duties Act 1981 ”.

SCHEDULE 6 ¶

Transitional Provisions and Savings

Section 34(1).

1Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.

2Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the ^M8Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act.

3Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.

4Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.

5For the purposes of section 9B of this Act a conviction for an offence under section 5 of the ^M9Finance Act 1952, section 2 of the ^M10Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act.

6Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the ^M11Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section.

7Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including—

a in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and

b in the case of enactments repealed by this Act, the corresponding provisions of this Act.

8Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act.

9Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.

^X2SCHEDULE 7 ¶

Repeals

Section 34(2).

Chapter	Short title	Extent of Repeal
1972 c. 25.	The Betting and Gaming Duties Act 1972.	The whole Act.
1972 c. 41.	The Finance Act 1972.	Section 58.
1972 c. 69.	The Horserace Totalisor and Betting Levy Boards Act 1972.	Section 1(6).
1974 c. 30.	The Finance Act 1974.	Section 2(2), as respects England, Wales and Scotland.
1975 c. 45.	The Finance (No. 2) Act 1975.	Sections 3 and 4.
1976 c. 32.	The Lotteries and Amusements Act 1976.	In Schedule 4, paragraph 8.
1979 c. 2.	The Customs and Excise Management Act 1979.	In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972.
1980 c. 48.	The Finance Act 1980.	Sections 6 and 7(1).
		Schedule 5 and Part I of Schedule 6.
1981 c. 35.	The Finance Act 1981.	In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”.
		Schedule 5.

Footnotes

F1
S. 5A repealed (with application as mentioned in s. 6(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 6(4), 216, Sch. 43 Pt. 1(1)
F2
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
F3
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
F4
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
F5
S. 11 repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 8, Sch. 40 Pt. 1(4)
F6
S. 13 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2 (with s. 10).
F7
S. 14 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F8
S. 15 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F9
S. 16 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F10
S. 21A repealed (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(3)(11), Sch. 26 Pt. II Note.
F11
S. 25A repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(5), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
F12
S. 26A inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 11(2) (with s. 11(3))
F13
Cross-heading preceding s. 26N inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 3; S.I. 2007/2172, art. 2
C1
S. 27 extended (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 12(4).
E1
S. 27 as originally enacted did not extend to Northern Ireland; s. 27 extended to Northern Ireland by 1986 c. 41, s. 6, Sch. 4 Pt. I para. 10 except in its application to enactments relating to gaming machine licences see s. 35(3) (which subsection was repealed (29.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2).
F14
S. 28 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
F15
S. 29 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
F16
S. 29A inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 7
C2
S. 29A applied (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 15.
F17
Words in s. 29A(1)(d) substituted (1.1.1995) by 1994 c. 9, s. 18(5) (with s. 19(3)), S.I. 1994/2679, art. 3.
F18
S. 30 repealed by Insolvency Act 1985 (c. 65, SIF 66), s. 235, Sch. 10 Pt. IV and Bankruptcy (Scotland) Act 1985 (c. 66, SIF 66), s. 78, Sch. 8
F19
S. 32(3) and words in s.32(2) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F20
"After subsection (2)" s. 32(3) inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 5; S.I. 2007/2172, art. 2
F21
S. 33(1): definition of "gaming" substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 10, 23; S.I. 2007/2532, art. 2
M1
1980 c. 43(82).
F22
Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.
F23
S. 33(1)(c) and the word “and” preceding it inserted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 7
M2
S.I. 1984/703 (N.I. 3).
M3
1978 c. 30(115:1).
C3
The text of s. 34(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
M4
1979 c. 2(40:1).
F24
S. 35(3) substituted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 Pt. I para. 10
F25
S. 35(3)(a)(c) repealed (19.3.1997 with effect on 1.10.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F26
Words after s. 35(3)(d) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F27
S. 35(4) repealed by Finance Act 1986 (c. 41, SIF 12:2), ss. 6, 114(6), Sch. 4 para. 10(2), Sch. 23 Pt. III, notes (a), (b)
F28
S. 32A inserted (N.I.) (13.9.2004) by Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. 2004/307), reg. 9, Sch. 4 para. 8
M5
1963 c. 2.
M6
1968 c. 65.
M7
1979 c. 2.
X1
The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
M8
1972 c. 25.
F29
Words in Sch. 6 para. 5 substituted (24.7.2002 with application as mentioned in s. 14(6) of the amending Act) by Finance Act 2002 (c. 23), s. 14(4)
M9
1952 c. 33.
M10
1963 c. 3.
M11
1969 c. 32.
X2
The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F30
S. 33(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(6)(b)
F31
Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)
F32
S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2
C4
S. 27 applied (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 37(5)
F33
Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
F34
Words in s. 27 substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(2) (with Sch. 24 paras. 59-62)
F35
Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F36
Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F37
S. 26N(3)(4) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(c) (with Sch. 24 paras. 59-62)
F38
Words in s. 33(2) substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(4) (with Sch. 24 paras. 59-62)
F39
Words in s. 33(1) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(a)
F40
S. 33(1B) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(b)
F41
Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
F42
Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
F43
Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
F44
Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
F45
Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
F46
Words in s. 27 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 5 (with Sch. 29)
F47
Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
F48
Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
F49
S. 17 cross-heading omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(b)(3) (with Sch. 13 para. 21)
F50
Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
F51
S. 31 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)