Search Legislation

The Betting and Gaming Duties Act 1981 (Amendment) Order 2011

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2011 No. 1753

Excise

The Betting and Gaming Duties Act 1981 (Amendment) Order 2011

Made

18th July 2011

Laid before the House of Commons

19th July 2011

Coming into force

11th August 2011

The Commissioners for Her Majesty’s Revenue and Customs(1) consider it appropriate to and so make the following Order in exercise of the power conferred by section 23(7) of the Betting and Gaming Duties Act 1981(2).

Citation and commencement

1.  This Order may be cited as the Betting and Gaming Duties Act 1981 (Amendment) Order 2011 and comes into force on 11th August 2011.

Amendment of section 23(3) of the Betting and Gaming Duties Act 1981

2.  In section 23(3) of the Betting and Gaming Duties Act 1981(3) (categories of gaming machine) in the definition of Category B3 gaming machine, in paragraph (i), for “£1” substitute “£2”.

Dave Hartnett

Melanie Dawes

Two of the Commissioners for Her Majesty’s Revenue and Customs

18th July 2011

EXPLANATORY NOTE

(This note is not part of the Order)

This Order increases the permitted stake value for a Category B3 gaming machine for amusement machine licence duty purposes.

Article 2 amends Category B3 of section 23(3) of the Betting and Gaming Duties Act 1981 by increasing the maximum cost of a single game from £1 to £2.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

(1)

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that 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. The reference to “the Commissioners” of Customs and Excise in section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) should be read accordingly.

(2)

1981 c. 63. Section 23 was substituted by schedule 3, paragraph 1(4) to the Finance Act 1994 (c. 9). Subsection (7) was inserted by section 9(3) of the Finance Act 2007 (c. 11).

(3)

There are amendments to section 23(3) which are not relevant to this Order.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources