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Part IExcise Duties

Gaming duty

15Interpretation of gaming duty provisions

(1)This section shall have effect for the purposes of construing the gaming duty provisions of this Act, that is to say, sections 10 to 14 above, this section and Schedule 1 to this Act.

(2)The gaming duty provisions of this Act shall be construed as one with the [1979 c. 2.] Customs and Excise Management Act 1979.

(3)In the gaming duty provisions of this Act—

(4)For the avoidance of doubt it is hereby declared that the imposition or payment of gaming duty does not make lawful any gaming which is otherwise unlawful.