Part III

General

Interpretation.
33
1
In this Act—
- “the Commissioners” means the Commissioners of Customs and Excise;
- “
foreign tax
” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));
- “
gaming
” means playing a game of chance for a prize
... ;
- “the prescribed sum” in relation to the penalty provided for an offence, means—
  1. if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and
  2. if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section) and
  3. if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the
Fines and Penalties (Northern Ireland) Order 1984.
1A
In the definition of “gaming” in subsection (1)—
a
“
game of chance
” has the meaning given by section 6(2) of the Gambling Act 2005,
b
“
playing a game of chance
” is to be read in accordance with section 6(3) of that Act, and
c
“
prize
” does not include the opportunity to play the game again.
1B
A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).
2
For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or remote gaming duty does not make lawful anything which is unlawful apart from this Act.
S. 33(1): definition of "gaming" substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 10, 23; S.I. 2007/2532, art. 2
1980 c. 43
(82).
Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.
S. 33(1)(c) and the word “and” preceding it inserted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 7
S.I. 1984/703 (N.I. 3).
S. 33(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(6)(b)
Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)
Words in s. 33(2) substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(4) (with Sch. 24 paras. 59-62)
Words in s. 33(1) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(a)
S. 33(1B) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(b)