http://www.legislation.gov.uk/ukpga/1981/63/section/33/enactedBetting and Gaming Duties Act 1981Gambling and lottery licencesGambling and lotteriesBingoKing's Printer of Acts of Parliament2019-03-20 PART III 33 1 In this Act— "the Commissioners" means the Commissioners of Customs and Excise; " gaming " (except where it refers to a machine provided for gaming) has the same meaning as in section 52 of the Gaming Act 1968 ; " the prescribed sum " in relation to the penalty provided for an offence, means— 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 if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act). 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 the duty on gaming machine licences does not make lawful anything which is unlawful apart from this Act. 1968 c. 65. 1980 c. 43. 1975 c. 21.