Betting and Gaming Duties (Payment) Regulations 1995
Jurisdiction | UK Non-devolved |
Citation | SI 1995/1555 |
1995 No. 1555
CUSTOMS AND EXCISE
The Betting and Gaming Duties (Payment) Regulations 1995
Made 16th June 1995
Laid before the House of Commons 23th June 1995
Coming into force 1st August 1995
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 12(2), 16(1) and 20(1) of, and paragraph 2(1) and (2) of Schedule 1, paragraph 3(1) and (3) of Schedule 2 and paragraph 9 of Schedule 3 to the Betting and Gaming Duties Act 19811and 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 Betting and Gaming Duties (Payment) Regulations 1995 and shall come into force on 1st August 1995.
General betting duty
2. The General Betting Duty Regulations 19872shall be amended as follows—
(a) in regulation 2(1) the definition of “Collector” shall be omitted;
(b) for regulation 2(2) there shall be substituted—
“2 In these Regulations any reference to a form—
(a) prescribed in the Schedule to these Regulations, or
(b) specified in a notice published by the Commissioners,
includes a reference to a form to the like effect which has been approved by the Commissioners.”;
(c) in regulation 6(1) for the word “Collector” there shall be substituted “Commissioners”;
(d) in regulation 6(2) for the words “the form numbered 1 in the Schedule to these Regulations” thee shall be substituted “such form as the Commissioners specify in a notice published by them and not withdrawn by a further notice”;
(e) in regulation 6(3)—
(i) for the words “of making” there shall be substituted “he is required to make”, and
(ii) for the word “Collector” there shall be substituted “Commissioners”; and
(f) in the Schedule the form numbered 1 shall be omitted.
Bingo duty
3. The Bingo Duty Regulations 19883shall be amended as follows—
(a) in regulation 2(1) the definition of “Collector” shall be omitted;
(b) for regulation 2(2) there shall be substituted—
“2 In regulation 11(2) below, the reference to a form specified in a notice includes a reference to a form to the like effect which has been approved by the Commissioners.”;
(c) in regulation 11(1) for the word “Collector” there shall be substituted “Commissioners”;
(d) in regulation 11(2) for the words “Collector in the form set out in the Schedule to these Regulations” there shall be...
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