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The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008
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Statutory Instruments
2008 No. 2693
Excise
Insurance Premium Tax
Landfill Tax
Climate Change Levy
Aggregates Levy
The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008
Made
10th October 2008
Laid before the House of Commons
10th October 2008
Coming into force
1st November 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations(1) exercising the powers conferred by Schedule 4 paragraphs 5(1) and 12 to the Betting and Gaming Duties Act 1981(2), sections 54, 74(7) and 74(8) of the Finance Act 1994(3), sections 49, 71(8) and 71(9) of the Finance Act 1996(4), Schedule 6 paragraphs 41(1), 41(2) and 146(7) to the Finance Act 2000(5), and sections 25(1), 25(2) and 45(5) of the Finance Act 2001(6).
Regulation 3 appears to them necessary for the administration of the duty of excise charged on amusement machine licences(7).
(1)
The Betting and Gaming Duties Act 1981 (c. 63) Schedule 4 paragraph 5(1) and section 33(1) between them define “regulations”, for the purposes of amusement machine licence duty, as those made by “the Commissioners” (of Customs and Excise). However section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides for the latter to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2)
1981 c. 63; paragraph 5(1) was amended by the Finance Act 1995 (c. 4) Schedule 3 paragraphs 1 and 11(1), and later re-numbered by the Finance Act 1996 (c. 8) section 12(6). Paragraph 12 was amended by the Finance Act 1994 (c. 9) Schedule 3 paragraphs 3(1) and 3(7), and by Finance Act 1995 (c. 4) Schedule 3 paragraphs 1 and 11(1).
(3)
1994 c. 9; sections 74(2) and 73(1) between them provide for insurance premium tax regulations to be made by “the Commissioners” (of Customs and Excise) (about which see footnote (a) above).
(4)
1996 c. 8; sections 71(2) and 70(1) between them provide for landfill tax regulations to be made by “the Commissioners” (of Customs and Excise) (about which see footnote (a) above).
(5)
2000 c. 17; Schedule 6 paragraph 41(1) was amended by the Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2). Schedule 6 paragraph 147 defines “the Commissioners” for climate change levy purposes as those of Customs and Excise (about which see footnote (a) above).
(6)
2001 c. 9; section 48(1) defines “the Commissioners” for aggregates levy purposes as those of Customs and Excise (about which see footnote (a) above).
(7)
See section 22(1) of and paragraph 5(1) to the Betting and Gaming Duties Act 1981 (c. 63). Section 22(1) was amended by the Finance Act 1993 (c. 34) sections 16(1) and 16(4), and by the Finance Act 1995 (c. 4) Schedule 3 paragraphs 1 and 3(1). See footnote (b) above about amendments to paragraph 5(1).
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