(This note is not part of the Order)
This Order, which comes into force on 9th October 2007, adds to the games mentioned in section 10(2) of the Finance Act 1997 (c.16). Section 10(1) of that Act provides for a duty of excise called gaming duty to be charged on any premises in the United Kingdom where certain gaming takes place. The gaming is described in section 10(2).
From 1 September 2007 the Gambling Commission has permitted casinos to offer six new games. This Order extends the list of games, gaming by way of which subjects premises to gaming duty, to include the six new games.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.