Statutory Instruments
2007 No. 2192
EXCISE
The Remote Gaming Duty Regulations 2007
Made
26th July 2007
Laid before the House of Commons
26th July 2007
Coming into force
1st September 2007
Citation and commencement
1. These Regulations may be cited as the Remote Gaming Duty Regulations 2007 and come into force on 1st September 2007.
Interpretation
2. In these Regulations—
“the Act” refers to the Betting and Gaming Duties Act 1981;
“GD 120” or “GD 121” includes a version of the form with minor revisions;
“registered person” refers to a person on the Commissioners’ register of those who provide facilities for remote gaming in respect of which remote gaming duty may be chargeable (see section 26J(1) of the Act).
Registration
3.—(1) Registration of a person (P) in relation to P’s provision of facilities for remote gaming in respect of which remote gaming duty(3) may be chargeable is conditional on a successful application by P to the Commissioners.
(2) The Commissioners need not register P as of earlier than the fourteenth day after the one on which they receive that application.
But if P is a foreign person (see section 26J(6) of the Act), they need not register P as of any day in the month that starts on the day they receive that application.
(3) Any application must be made on the form GD 120 as provided to the applicant by the Commissioners (reproduced in the Schedule – Application for registration), and must provide all the relevant information sought by that form.
This includes the signing of the declaration, if appropriate, that the other information on the form and in any accompanying document is true and complete.
(4) A person whom the Commissioners have registered in relation to the provision of such facilities must notify them of any change to that information, and in this context “change” includes failing or ceasing to provide such facilities.
The notification must be in writing.
It must be delivered to the Commissioners no later than the fourteenth day after the change in question.
(5) A person whom the Commissioners have registered in relation to the provision of such facilities may be de-registered by them for failing or ceasing to provide such facilities.
(6) The Commissioners may make the registration or continued registration of a foreign person (see section 26J(6) of the Act) conditional on that person (P)—
(a)providing what the Commissioners consider adequate security for payment of any remote gaming duty for which P is or may become liable (see section 26I(1) of the Act);
(b)appointing a person other than a foreign person (and whom the Commissioners otherwise consider suitable for the purpose) as a representative with responsibility for discharging P’s liability for payment of remote gaming duty.
The expression “foreign person” in sub-paragraph (b) carries the meaning described by section 26J(6), but disregarding the reference to section 26J(5), of the Act.
4.—(1) Two or more bodies corporate are eligible to be treated as members of a group for the purposes of their being registered as mentioned in regulation 3(1) if each of them provides such facilities in reliance on a remote operating licence (see sections 26A(2) and 26B(a) of the Act), and—
(a)one of them controls each of the others;
(b)one person (whether a body corporate or an individual) controls all of them; or
(c)two or more individuals carrying on a business in partnership control all of them.
(2) Such treatment is conditional on a written application to the Commissioners for this purpose.
(3) Unless under paragraph (5) the Commissioners refuse the application, the bodies corporate shall be treated as members of a group as mentioned in paragraph (1) from such date as is specified in the application.
The representative member of the group shall be the one specified as such in the application.
(4) Where any bodies corporate are treated as members of a group as mentioned in paragraph (1) and a written application for the purpose is made to the Commissioners and not refused by them under paragraph (5), then, from such time as is specified in the application—
(a)a further body eligible to be so treated shall be included among the bodies so treated; or
(b)a body corporate shall be excluded from the bodies so treated; or
(c)another member of the group shall be substituted as the representative member; or
(d)the bodies corporate shall no longer be treated as members of the group.
(5) The Commissioners may refuse an application under paragraph (3) or (4), but only if it appears to them necessary to do so for the protection of the revenue from remote gaming duty.
(6) Where—
(a)a body corporate is treated as a member of a group under this regulation by virtue of being controlled by any person, and
(b)the Commissioners consider that it has ceased to be so controlled,
that treatment is terminated from such date as the Commissioners specify in a notice they give to that body corporate or that person.
(7) Where—
(a)a notice under paragraph (6) is given to a body corporate which is the representative member of the group,
(b)there are two or more other bodies corporate who will continue to be treated as members of the group after the time when that notice takes effect, and
(c)none of those bodies corporate is substituted from that time, or from before that time, as the representative member of the group in pursuance of an application under paragraph (4)(c),
the representative member is the body corporate substituted as such by the Commissioners in a notice they give to such one of the bodies corporate mentioned in sub-paragraph (b) as they think fit, and from that time.
(8) Where a notice under paragraph (6) is given to one member of a group of which there is only one other member, then (subject to any further application under this regulation) the other member shall also cease, from the time specified in the notice, to be treated for the purposes of this regulation as a member of the group.
(9) An “application” under this regulation with respect to any bodies corporate refers only to—
(a)one made by one of those bodies or by the person controlling them; and
(b)one made not less than ninety days before the date from which it is to take effect, unless the Commissioners have at their discretion accepted less time.
(10) For the purposes of this regulation a body corporate shall be taken to control another body corporate if—
(a)it is empowered by statute to control that body’s activities; or
(b)it is that body’s holding company within the meaning of section 1159 of the Companies Act 2006(4);
and an individual or individuals is or are taken to control a body corporate if (were that individual or those individuals a company) that individual or those individuals would be that body’s holding company within the meaning of that Act.
Returns and payment
5.—(1) A registered person must make a return to the Commissioners in respect of that person’s activities in each of that person’s accounting periods (see section 26D of the Act).
The representative member of a group must do this instead of the other members, and for every such member’s activities in each of their accounting periods (see regulation 4(3)).
(2) That return must be on the form GD 121 as provided to that registered person by the Commissioners (reproduced in the Schedule – Return) and must provide all the relevant information sought by that form.
This includes the signing of the declaration, if appropriate, that the other information on the form is true and complete.
(3) That return must be delivered to the Commissioners at the address specified on the form.
The time that return is treated as made for the purposes of this regulation is when it is received by them at that address.
(4) That return must be delivered there no later than the thirtieth day after the end of the relevant accounting period.
If the thirtieth day is not a business day, it must be delivered there no later than the most recent business day before then.
For these purposes, a “business day” is any day except—
(a)Saturday, Sunday, Good Friday or Christmas Day;
(b)a bank holiday under the Banking and Financial Dealings Act 1971(5);
(c)a day appointed by Royal proclamation as a public fast or thanksgiving day;
(d)a day declared by an order under section 2(1) of the Banking and Financial Dealings Act 1971(6) to be a non-business day.
6.—(1) That registered person (P) must pay to the Commissioners any remote gaming duty charged on P’s remote gaming profits for each accounting period (see sections 26C and 26I(1) of the Act).
The representative member of a group must do this instead of the other members, and for every such member’s remote gaming profits for each of their accounting periods (see regulation 4(3)).
(2) That payment must be made no later than when the return for the corresponding accounting period must be made (see regulations 5(3) and 5(4)).
(3) If that payment is by cheque or cash, it must be delivered to the address specified for payments by cheque on the relevant form GD 121 (the Greenock Accounting Centre, see regulations 5(2) and 5(3) and the Schedule).
(4) If that payment is by the Bankers Automated Clearing System or the Clearing House Automated Payment Centre, it must credit such bank account as the Commissioners nominate and publicise for these purposes.
(5) If that payment is by other reasonable means, it must be as earlier arranged with the Commissioners.
(6) The time that a payment is treated as made for the purposes of paragraphs (3) and (5) is when it is received by the Commissioners, and for the purposes of paragraph (4) when it is credited to the account in question.
Steve Lamey
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
26th July 2007
Regulations 3(3) and 5(2)
SCHEDULE
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations complete the legislative framework for remote gaming duty(7).
Registration for remote gaming duty
A person may not provide facilities for remote gaming, in respect of which the duty may be chargeable, without being registered(8). Regulation 3 provides for timely applications(9) to HM Revenue and Customs (HMRC) using a standard form. It requires those who are registered to notify HMRC about changes to their status. It provides for the de-registration of those who do not have to remain registered. HMRC may make the registration of foreign persons(10) conditional on the provision of security for the duty and the appointment of a suitable duty representative. Regulation 4 provides a means for bodies corporate to be registered as a group.
Remote gaming duty returns and payments
Regulations 5 and 6 require those who are registered for the duty to make returns about each of their accounting periods(11) to HMRC, as well as to pay HMRC the duty. The returns and payments must be made within the same, given time limits(12). The returns must be made on a standard form and to a particular HMRC address. The payments must be made to a particular HMRC address, to an HMRC-nominated bank account or as otherwise arranged with HMRC.
Impact
A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available at www.hmrc.gov.uk and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.
Although section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise, the functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
1981 c. 63; amendments of and relating to Part 2 of the Act (gaming duties) and imposing a remote gaming duty were made having effect from 1st September 2007 by Schedule 1 to the Finance Act 2007 (c. 11) and S.I. 2007/2172 (C. 82).
Remote gaming duty is defined in section 26B of the Betting and Gaming Duties Act 1981.
1971 c. 80; section 1 of and Schedule 1 to that Act relate to bank holidays.
Section 2(1) was amended by the Finance Act 1981 (c. 35) section 136, the Building Societies Act 1986 (c. 53) Schedule 18 Part 1 paragraph 8(2), the Finance Act 1987 (c. 16) section 69, and S.I. 2001/1149 Schedule 2.
Remote gaming duty becomes chargeable on 1st September 2007 under section 26B of the Betting and Gaming Duties Act 1981 (c. 63) following amendments of and relating to Part 2 of the Act (gaming duties) made by Schedule 1 to the Finance Act 2007 (c. 11) and S.I. 2007/2172 (C. 82). Penalties and other enforcement measures are provided by section 26L of the Betting and Gaming Duties Act 1981.
Section 26J(2) of the Betting and Gaming Duties Act 1981.
Notice of 14 days or a month to the Commissioners, including the date of receipt, the latter applying only in the case of foreign persons.
See section 26(J)(6) of the Betting and Gaming Duties Act 1981 – essentially, individuals who are not usually resident in the United Kingdom or bodies corporate without an established place of business there.
See section 26D(1) of the Betting and Gaming Duties Act 1981 – this basic rule is that these are quarterly periods starting on 1st January, 1st April, 1st July and 1st October.
30 days following the end of an accounting period, or earlier to avoid weekends, public holidays, etc. The payments are treated as made for these purposes at the time they are received or credited.