Statutory Instrument 1988 No. 1602

The Gaming Machine Licence Duty Regulations 1988

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1988 No. 1602

CUSTOMS AND EXCISE

The Gaming Machine Licence Duty Regulations 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 21A(3) and 26(3A) of, and paragraphs 5, 11A, and 12 of Schedule 4 to, the Betting and Gaming Duties Act 1981^[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Gaming Machine Licence Duty Regulations 1988 and shall come into force on 12th October 1988.

Interpretation
    2.    In these Regulations, unless the context otherwise requires—
"the Act" means the Betting and Gaming Duties Act 1981;
"arcade" means premises used wholly or mainly for the playing of games or amusements by means of machines, whether or not those machines are gaming machines;
"Collector" means the Collector of Customs and Excise, Glasgow;
"duty" means gaming machine licence duty chargeable under section 22 of the Act.

Revocation
    3.    The Gaming Machine (Licence Duty) Regulations 1984^[2] are hereby revoked.

[1] 1981 c. 63; section 21A was inserted by the Finance Act 1984 (c. 43), Schedule 3, paragraph 3, and was amended by the Finance Act 1985 (c. 54), Schedule 5, paragraph 2; section 26(3A) was inserted by the Finance Act 1987 (c. 16), section 5(3); Schedule 4, paragraph 11A was inserted by the Finance Act 1984 (c. 43), Schedule 3, paragraph 7(9); Schedule 4, paragraph 12 was amended by the Finance Act 1984 (c. 43), Schedule 3, paragraph 7(10). back

[2] S.I. 1984/1178. back

Explanatory Note