Search Legislation

Betting and Gaming Duties Act 1981

 Help about what version

What Version

 Help about advanced features

Advanced Features

Status:

Point in time view as at 01/07/1997. This version of this part contains provisions that are not valid for this point in time. Help about Status

Close

Status

Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.

Changes to legislation:

There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Part III . Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Part III U.K. General

27 Offences by bodies corporate.U.K.

—Where an offence under section F1. . . 24 above, paragraph 13(1) or (3) or 14(1) of Schedule 1, F1. . . paragraph 16 of Schedule 3 or paragraph 16 of Schedule 4 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—

(a)that the offence was committed without his consent or connivance, and

(b)that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

Extent Information

E1S. 27 as originally enacted did not extend to Northern Ireland; s. 27 extended to Northern Ireland by 1986 c. 41, s. 6, Sch. 4 Pt. I para. 10 except in its application to enactments relating to gaming machine licences see s. 35(3) (which subsection was repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2).

Textual Amendments

F1Words in s. 27 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

Modifications etc. (not altering text)

C1S. 27 extended (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 12(4).

27 Offences by bodies corporate.E+W+S

—Where an offence under section 15 or 24 above, paragraph 13(1) or (3) or 14(1) of Schedule 1, paragraph 7 of Schedule 2, paragraph 16 of Schedule 3 or paragraph 16 of Schedule 4 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—

(a)that the offence was committed without his consent or connivance, and

(b)that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

F228. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

Textual Amendments

F329. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

[F429A Evidence by certificate, etc.U.K.

(1)A certificate of the Commissioners—

(a)that any notice required by or under this Act to be given to them had or had not been given at any date, or

(b)that any permit, licence or authority required by or under this Act had or had not been issued at any date, or

(c)that any return required by or under this Act had not been made at any date, or

(d)that any duty shown as due in any return [F5made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994]] had not been paid at any date,

shall be sufficient evidence of that fact until the contrary is proved.

(2)A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3)Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

Textual Amendments

F5Words in s. 29A(1)(d) substituted (1.1.1995) by 1994 c. 9, s. 18(5) (with s. 19(3)), S.I. 1994/2679, art. 3.

Modifications etc. (not altering text)

C2S. 29A applied (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 15.

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S

31 Protection of officers.U.K.

Where an officer takes any action in pursuance of instructions of the Commissioners or a Collector of Customs and Excise given in connection with the enforcement of the enactments relating to general betting duty, bingo duty or the duty on F7. . . [F8amusement machine licences] and, apart from the provisions of this section, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, he shall not be guilty of that offence.

Extent Information

E2S. 31 as enacted did not extend to Northern Ireland see s. 35(3) (which subsection was repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2).

Textual Amendments

F7Words in s. 31 repealed (19.3.1997 with effect on or after 1.10.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

F8Words in s. 31 substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 9(1).

Modifications etc. (not altering text)

C3S. 31 applied (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 16.

32 Orders and regulations.U.K.

(1)Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument.

(2)F9. . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons.

F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9S. 32(3) and words in s.32(2) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

Valid from 13/09/2004

[F1032AApplication to limited liability partnershipsU.K.

(1)This Act applies to limited liability partnerships as it applies to companies.

(2)In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.]

33 Interpretation.U.K.

(1)In this Act—

  • the Commissioners” means the Commissioners of Customs and Excise;

  • “gaming” F11. . . has the same meaning as in section 52 of the M1Gaming Act 1968;

  • the prescribed sum” in relation to the penalty provided for an offence, means—

(a)if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the M2Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and

(b)if the offence was committed in Scotland, the prescribed sum within the meaning of [F12subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)]. [F13and

(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the M3Fines and Penalties (Northern Ireland) Order 1984.]

(2)For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or the duty on [F14amusement machine licences] does not make lawful anything which is unlawful apart from this Act.

Textual Amendments

F11Words in s. 33(1) repealed (1.5.1995) by 1995 c. 4, ss. 14, 162, Sch. 3 para. 9(2), Sch. 29 Pt. III.

F12Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.

F13S. 33(1)(c) and the word “and” preceding it inserted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 7

F14Words in s. 33(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 9(1).

Marginal Citations

34 Consequential and transitional provisions and repeals.U.K.

(1) Schedule 5 (consequential amendments) and Schedule 6 (transitional and saving provisions) to this Act shall have effect, but without prejudice to the operation of sections 15 to 17 of the M4Interpretation Act 1978 (which relate to the effect of repeals).

(2)The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule

Modifications etc. (not altering text)

C4The text of s. 34(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M41978 c. 30(115:1).

35 Short title, construction, commencement and extent.U.K.

(1)This Act may be cited as the Betting and Gaming Duties Act 1981.

(2)This Act shall be construed as one with the M5Customs and Excise Management Act 1979.

[F15(3)The following provisions of this Act do not extend to Northern Ireland—

F16(a). . .

(b)sections 29 and 30;

F16(c). . .

(d)paragraph 15 of Schedule 4;

F17. . .]

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

Textual Amendments

F16S. 35(3)(a)(c) repealed (19.3.1997 with effect on 1.10.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

F17Words after s. 35(3)(d) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.

Marginal Citations

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources