The Machine Games Duty Regulations 2012

PART 1 PRELIMINARY

Citation and commencement

1.  These Regulations may be cited as the Machine Games Duty Regulations 2012 and come into force in accordance with regulation 2.

2.—(1) Parts 1, 2, 4, 5 and Schedule 1 come into force on 1st November 2012.

(2) Part 3 and Schedule 2 come into force on 1st February 2013.

Interpretation

3.—(1) In these Regulations—

“business day” means any day except—

(a)

a Saturday, a Sunday, Good Friday or Christmas Day;

(b)

a bank holiday under section 1 of and Schedule 1 to the Banking and Financial Dealings Act 1971(1);

(c)

a day appointed by Royal proclamation as a public fast or thanksgiving day; or

(d)

a day declared by an order (under section 2(1) of the Banking and Financial Dealings Act 1971(2)) to be a non-business day;

“MGD” means machine games duty;

“MGD return” means a return which is required to be made in accordance with regulation 12;

“Part” or “regulation” refers to the appropriate Part or regulation in these Regulations;

“prescribed” means prescribed by the Commissioners in a published notice, as revised or replaced from time to time;

“registrable person” includes any personal representative, trustee in bankruptcy, receiver or liquidator, who is acting in a representative capacity for the registrable person;

“registration number” means the identifying number allocated to the RP and notified to the RP by the Commissioners for the purposes of MGD;

“relevant information” means information (including information contained in an application or MGD return) which is required or authorised by virtue of these Regulations to be delivered to the Commissioners;

“representative member”, for the purposes of Part 5, means the representative member for a group;

“RP” means a registered person and includes any personal representative, trustee in bankruptcy, receiver or liquidator, who is acting in a representative capacity for the RP;

“the Schedule” (unless otherwise stated in these Regulations) means Schedule 24 to the Finance Act 2012;

“specified”, unless the context otherwise requires, means specified under these Regulations.

Delivery of information

4.—(1) Relevant information must be provided—

(a) in a written form as prescribed; or

(b) in accordance with paragraphs (2) and (3).

(2) The Commissioners may prescribe that relevant information may be delivered electronically, in a form prescribed (an “electronic communication”).

(3) Where provision is made for an electronic communication, the Commissioners may prescribe the method of delivery of that communication (a “prescribed electronic method”).

(4) Unless otherwise specified, any change to relevant information must be communicated to the Commissioners within fourteen days in the manner prescribed.

(5) The Commissioners may treat relevant information as not having been provided unless it is provided in accordance with this regulation.

(6) Any notification to be given by the Commissioners under these Regulations may, unless otherwise specified, be given by post to the last or usual residence or place of business of—

(a) an RP;

(b) a United Kingdom representative; or

(c) a registrable person.

Agency

5.—(1) For the purposes of MGD, a reference to an RP or a registrable person includes a reference to an agent (other than a United Kingdom representative)—

(a) appointed by that person; and

(b) notified to, accepted, and confirmed as such, by the Commissioners.

(2) Nothing in this regulation or Part 3—

(a) affects the liability of any person in respect of MGD; or

(b) makes an agent liable to account for or pay MGD.

(1)

1971 c. 80; Schedule 1 was amended by section 1 of the St Andrew’s Day Bank Holiday (Scotland) Act 2007 (2007 asp 2).

(2)

Section 2(1) was amended by section 136 of the Finance Act 1981 (c. 35), paragraph 8(2) of Schedule 18 to the Building Societies Act 1986 (c. 53), section 69 of the Finance Act 1987 (c. 16) and Schedule 2 to S.I. 2001/1149.