The Remote Gaming Duty Regulations 2007

Registration

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(1);

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.

(1)

2006 c. 46.