- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 12/03/2015
Point in time view as at 01/11/2014.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Paragraph 16.
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16(1)Any person who is knowingly concerned in or in taking steps with a view to the fraudulent evasion by him or any other person of bingo duty shall be guilty of an offence and liable—U.K.
(a)on summary conviction to a penalty of the prescribed sum or, if greater, treble the amount of the duty payment of which is sought to be evaded or to imprisonment for a term not exceeding six months or to both, or
(b)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding [F1seven years] or to both.
(2)Any person who—
(a)is knowingly concerned with the promotion of bingo [F2(being bingo in connection with which bingo duty may be chargeable)] where the promoter is not registered by the Commissioners in accordance with paragraph 10 above;F3. . .
(b)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be guilty of an offence and liable—
(i)on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding six months or to both; or
(ii)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.
(3)[F4Where any person]—
(a)contravenes or fails to comply with any provision of this Part of this Schedule or of regulations, or
(b)fails to comply with any requirement made of him by or under any such provision,
[F5his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(c)(6)
F2Words in Sch. 3 para. 16(2) substituted (with effect as mentioned in s. 9(10) of the amending Act) by Finance Act 2003 (c. 14), s. 9(9)(a)
F3Sch. 3 para. 16(2)(b) and preceding word repealed (with effect as mentioned in s. 9(10) of the amending Act) by Finance Act 2003 (c. 14), ss. 9(9)(b), 216, Sch. 43 Pt. 1(2)
F4Words in Sch. 3 para. 16(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 64(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3.
F5Words in Sch. 3 para. 16(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 64(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3.
F6Sch. 3 para. 16(4) repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 4 Pt. V para. 64(2), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.
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