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Finance Act 1997

Changes over time for: Section 10

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Version Superseded: 01/09/2007

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10 Gaming duty to replace gaming licence duty.U.K.

(1)A gaming licence shall not be required under section 13 of the M1Betting and Gaming Duties Act 1981 (gaming licence duty) for any gaming on or after 1st October 1997; but a duty of excise (to be known as “gaming duty”) shall be charged in accordance with section 11 below on any premises in the United Kingdom where gaming to which this section applies (“dutiable gaming”) takes place on or after that date.

(2)Subject to subsections (3) and (4) below, this section applies to gaming by way of any of the following games, that is to say, baccarat, punto banco, big six, blackjack, boule, casino stud poker, chemin de fer, chuck-a-luck, craps, crown and anchor, faro, faro bank, hazard, poker dice, pontoon, French roulette, American roulette [F1sic bo], super pan 9 [F2three card poker], trente et quarante, vingt-et-un, and wheel of fortune.

(3)This section does not apply to any lawful gaming which is gaming to which any of the following provisions applies and takes place in accordance with the requirements of that provision, that is to say—

(a)section 2(2) of the M2Gaming Act 1968 or Article 55(2) of the M3Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (private parties);

(b)section 6 of that Act (premises licensed for the sale of liquor);

(c)section 34 of that Act or Article 108 of that Order (certain gaming machines);

(d)section 41 of that Act or Article 126 of that Order (gaming at entertainments not held for private gain);

(e)section 15 or 16 of the M4Lotteries and Amusements Act 1976 or Article 153 or 154 of that Order (amusements with prizes).

(4)This section does not apply to any gaming which takes place on premises in respect of which a club or miners’ welfare institute is for the time being registered under Part II of the M5Gaming Act 1968.

(5)The Treasury may by order made by statutory instrument add to the games mentioned in subsection (2) above if it appears to them, having regard to the character of the game and the circumstances in which it is played, that it is appropriate to do so.

(6)Any reference in this section, or in an order under subsection (5) above, to a particular game shall be taken to include a reference to any game (by whatever name called) which is essentially similar to that game.

Textual Amendments

F1Words in s. 10(2) inserted (24.7.2002 with effect in relation to games begun on or after 24.4.2002) by Finance Act 2002 (c. 23), s. 11

F2Words in s. 10(2) inserted (24.7.2002 with effect in relation to games begun on or after 24.4.2002) by Finance Act 2002 (c. 23), s. 11

Marginal Citations

Yn ôl i’r brig

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