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Finance Act 1997

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This is the original version (as it was originally enacted).

Part IIGaming Duty

ChapterShort titleExtent of repeal
(1)

The repeals in the Bankruptcy (Scotland) Act 1985, the Insolvency Act 1986 and the Insolvency (Northern Ireland) Order 1989 shall not apply in relation to any amount due in respect of duty chargeable for a period beginning before 1st October 1997.

(2)

The other repeals have effect in relation to any gaming on or after 1st October 1997.

1979 c. 2.The Customs and Excise Management Act 1979.

In section 1(1)—

(a)

the word “and” at the end of paragraph (c) of the definition of “the revenue trade provisions of the customs and excise Acts”; and

(b)

the word “or” at the end of paragraph (a)(ia) of the definition of “revenue trader”.

1981 c. 63.The Betting and Gaming Duties Act 1981.Sections 13 to 16.
In section 27, the words “15 or” and “paragraph 7 of Schedule 2,”.
In section 31, the words “gaming licences or”.

In section 32—

(a)

in subsection (2), the words “Subject to subsection (3) below,”; and

(b)

subsection (3).

In section 35(3), paragraphs (a) and (c) and the words after paragraph (d). Schedule 2.
1984 c. 60.The Police and Criminal Evidence Act 1984.In Schedule 6, paragraph 39(a).
1985 c. 66.The Bankruptcy (Scotland) Act 1985.In paragraph 2(3) of Schedule 3, paragraph (c) and the word “or” immediately preceding it.
1986 c. 45.The Insolvency Act 1986.In paragraph 5 of Schedule 6, paragraph (c) and the word “or” immediately preceding it.
1988 c. 39.The Finance Act 1988.In section 12(4), the words “and paragraph 7 of Schedule 2” and the word “each”.
S.I. 1989/2405 (N.I. 19).The Insolvency (Northern Ireland) Order 1989.In paragraph 5 of Schedule 4, paragraph (c) and the word “or” immediately preceding it.
1991 c. 31.The Finance Act 1991.Section 6.
1994 c. 9.The Finance Act 1994.In section 12(7)(b), the words “, paragraph 7(3) of Schedule 2”.
In Schedule 4, paragraph 63.

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