SCHEDULES
F65SCHEDULE A1Betting duties: double taxation relief
Introduction
1
This Schedule sets out the rules for determining whether credit is allowed under section 5E or 8ZA for qualifying foreign tax paid by P.
Definitions
2
1
This Schedule is to be read as follows.
2
“The applicable class”—
a
in the case of section 5E, has the meaning given in that section, and
b
in the case of section 8ZA, means dutiable pool bets.
3
A “reconciliation period” is—
a
if P has monthly accounting periods, a period consisting of 12 consecutive accounting periods,
b
if P has quarterly accounting periods, a period consisting of 4 consecutive accounting periods, and
c
if P has any other length of accounting period, a period consisting of such number of consecutive accounting periods as would produce a period as near as possible to 365 days.
4
In relation to an accounting period, a reference to “the reconciliation period” is to the reconciliation period in which that accounting period falls.
Credit allowed
3
1
To determine whether credit is allowed for an accounting period—
a
calculate the notional UK liability and the notional foreign liability for the accounting period, and
b
compare the two figures.
2
No credit is allowed if either figure is nil or both figures are nil.
3
Subject to that, credit is allowed of an amount equal to the smaller of the two figures (or, if they are the same, of an amount equal to that figure).
Notional UK liability
4
The notional UK liability for an accounting period is calculated as follows—
Step 1 If the applicable class is a class to which a provision of sections 2 to 4 applies, calculate P's net stake receipts for the period in accordance with section 5 but by reference to eligible bets (rather than bets of the applicable class).
If the applicable class is the class to which section 5AB applies, calculate the commission charges in accordance with that section relating to eligible bets determined in the period (rather than bets to which that section applies).
If the applicable class is dutiable pool bets, calculate P's net pool betting receipts for the period in accordance with section 7A but by reference to eligible bets (rather than dutiable pool bets).
In calculating P's net stake receipts or net pool betting receipts for the purposes of this Step, do not carry forward to the period any losses in respect of eligible bets that arose in an accounting period before the start of the reconciliation period.
Step 2 If the amount calculated under Step 1 is nil or a negative amount, the notional UK liability for the period is nil.
Otherwise, apply the appropriate rate to the amount calculated under Step 1. The result is the notional UK liability for the period.
“The appropriate rate” is the percentage specified in whichever of section 2(3), 3(3)(a), 3(3)(b), 4(3), 5AB(4) or 7(2) applies to the applicable class, as in force for the accounting period in question.
Notional foreign liability
5
The notional foreign liability for an accounting period is calculated as follows—
Step 1 Calculate the amount of qualifying foreign tax that would be payable by P for the accounting period if the tax were charged solely in respect of eligible bets and accounted for by reference to periods corresponding to P's accounting periods.
Any apportionment needed for this calculation is to be done on a just and reasonable basis.
If the law under which the qualifying foreign tax is imposed provides for losses to be carried forward, do not carry forward to the period any losses (in respect of eligible bets) that arose before the start of the reconciliation period.
Step 2 If the amount calculated under Step 1 is nil, the notional foreign liability for the period is nil.
Otherwise, calculate the sterling equivalent of the amount calculated under Step 1. The result is the notional foreign liability for the period.
The sterling equivalent is to be calculated using the London closing exchange rate for the last day of the accounting period.
Clawback
6
1
This paragraph applies if in respect of the applicable class of bets—
a
P receives a repayment under section 5E or 8ZA for one or more accounting periods in a reconciliation period, and
b
the amount calculated under Step 1 in paragraph 4 for the final accounting period in that reconciliation period is a negative amount.
2
P is liable to repay all or part of the repayment or repayments received.
3
The amount that P is liable to repay is the smallest of—
a
the loss multiplied by the rate at which the qualifying foreign tax is charged in respect of eligible bets,
b
the loss multiplied by the appropriate rate (as defined in paragraph 4) for the applicable class of bets, and
c
the repayment (or the sum of the repayments) made to P for the reconciliation period.
4
“The loss” means the negative amount mentioned in sub-paragraph (1)(b) but expressed as a positive number.
5
If there is more than one rate at which the qualifying foreign tax is charged in respect of eligible bets, each rate is to be applied to an appropriate portion of the loss in order to arrive at the amount under sub-paragraph (3)(a).
6
If all or part of the qualifying foreign tax is calculated other than on a net receipts basis, sub-paragraph (3) has effect as if paragraph (a) were omitted.
7
Any amount due from P under this paragraph is to be treated as if it were an amount of unpaid general betting duty or, as the case may be, pool betting duty.
Breach of return obligations
7
The Commissioners are not required to make a repayment under section 5E or 8ZA if P is in breach of any obligation to deliver a return with respect to—
a
general betting duty,
b
pool betting duty,
c
bingo duty,
F72ca
machine games duty,
d
remote gaming duty,
e
gaming duty, or
f
lottery duty.
Reduction etc in foreign tax paid
8
1
Sub-paragraphs (2) to (4) apply if any of the following events take place—
a
the way in which a qualifying foreign tax is charged or calculated is changed retrospectively,
b
a tax authority waives or refunds all or part of an amount of qualifying foreign tax due from P, or
c
as a result of being liable to pay an amount of qualifying foreign tax, P or a connected person is entitled to any kind of tax deduction or relief calculated by reference to the amount of qualifying foreign tax.
2
P must notify the Commissioners of the event on becoming aware of it.
3
If the event is a retrospective change in the way in which the qualifying foreign tax is charged or calculated, the amount for which credit is allowed under section 5E or 8ZA is to be recalculated in accordance with this Schedule.
4
In any other case, the amount for which credit is allowed under section 5E or 8ZA is to be reduced by a just and reasonable sum to reflect the amount of tax waived or refunded or the deduction or relief given.
5
If it transpires (on account of this paragraph or otherwise) that a repayment or part of a repayment under section 5E or 8ZA should not have been made, P is liable for the amount that should not have been repaid, as if it were unpaid general betting duty or, as the case may be, pool betting duty.
6
Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (1)(c).
SCHEDULE 1 Betting duties
Definitions
1
In this Schedule—
“general betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of general betting duty F1or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty;
“general betting operations” means betting operations which do not involve liability to pool betting duty;
“pool betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of pool betting dutyF2 or would or might involve such sums becoming so payable if receipts from bets made for community benefit (as defined by section 8A of this Act) were not excluded from that duty.
General administration
2
1
General betting duty shall be under the care and management of the Commissioners and shall be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations of the Commissioners.
2
Without prejudice to any other provision of this Schedule, the Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of general betting duty or for the protection of the revenue from general betting duty.
3
Regulations under this paragraph may in particular—
a
provide for payments on account of the duty which may become chargeable to be made in advance by means of stamps or otherwise, and for that purpose apply, with any necessary adaptations, any of the provisions of the M1Stamp Duties Management Act 1891 (including the penal provisions repealed save as to Scotland by the M2Forgery Act 1913);
b
provide for such payments to be made through the persons providing, at the place where any event is or is to be held, facilities for persons engaging or proposing to engage at that place in an activity by reason of which they are or may be or become liable for duty;
c
require persons providing such facilities as aforesaid at any place to perform other functions in connection with the payment of or accounting for duty by persons engaging or proposing to engage as aforesaid at that place, including the refusal to any of the last-mentioned persons of access to that place unless the requirements of any regulations made by virtue of paragraph (a) or (b) above have been complied with;
d
otherwise provide for the giving of security by means of a deposit or otherwise for duty or to become due.
4
Regulations under this paragraph may also in particular include provision—
a
for the furnishing to such persons or displaying in such manner of such information or records as the regulations may require by persons engaging or proposing to engage in any activity by reason of which they are or may be or become liable for duty F3or would be or might be or become liable for duty if on-course bets were not excluded from duty, and by persons providing facilities for another to engage in such activity or entering into any transaction with another in the course of any such activity of his;
F4b
for the keeping, preservation and production of accounts, records or other documents by persons engaging in any such activity;
F4c
for the inspection of the accounts, records and other documents of persons engaging or suspected of engaging in any such activity, and of premises or equipment used or suspected of being used by such persons for or in connection with any such activity and of any other premises where any such activity is carried on.
F695
Regulations under this paragraph may also in particular include provision about claims for repayment under section 5E and about the making of any such repayment, including provision about—
a
the time within which claims may be made,
b
the form, content and delivery of claims,
c
the evidence required to satisfy the Commissioners of the validity of claims, and
d
the investigation and processing of claims.
F52A
1
Pool betting duty shall be under the care and management of the Commissioners.
2
Without prejudice to any other provision of this Schedule, the Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of pool betting duty or for the protection of the revenue from pool betting duty.
3
Regulations under sub-paragraph (2) above may in particular—
a
provide for payments on account of pool betting duty which may become chargeable to be made in advance;
b
provide for the giving of security by means of a deposit or otherwise for duty due or to become due.
F704
Regulations under sub-paragraph (2) may also include provision about claims for repayment under section 8ZA and about the making of any such repayment, including provision about anything mentioned in paragraph 2(5)(a) to (d).
F643
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Notification to Commissioners as to carrying on of betting business
4
1
Any person who intends to carry on a general betting business which is not also a pool betting business shall, not less than one week before he begins to carry on the business, notify the Commissioners that he intends to carry it on.
2
Subject to F6sub-paragraph (3) below, any person who intends to carry on a general betting business or a pool betting business shall, not later than the date when he first uses any premises or totalisator for the purposes of the business, make entry of those premises or that totalisator with the Commissioners.
3
A person shall not be required by sub-paragraph (2) above to make entry of premises used for the purposes of the business in connection only with general betting operations; but he shall, not later than the date when he first uses any premises for the purposes of the business in connection with general betting operations, notify the Commissioners of those premises being so used (whether or not he is also required by sub-paragraph (2) above to make entry of them).
4
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirement of permit for carrying on pool betting business
5
1
No person shall carry on a pool betting business unless he holds a permit authorising him to carry on that business granted by the Commissioners in respect of any premises or totalisator in respect of which he has F8made entry in accordance with paragraph 4(2) above.
2
A permit under this paragraph shall be granted by the Commissioners within fourteen days of the date when application is made for it, and shall continue in force unless and until revoked under F9sub-paragraph (3) below.
F103
the Commissioners may at any time revoke such a permit by notice in writing to the holder if it appears to them that the holder is not carrying on a business for which such a permit is required or is not using the premises or totalisator in respect of which the permit was granted for the purposes of such a business.
Books, records, accounts, etc.
6
1
Any person for the time being carrying on a general betting business or a pool betting business shall—
a
keep in relation to the business such books, records and accounts in such form as the Commissioners may direct,
b
for at least six months or such shorter or longer period as the Commissioners may direct, preserve any books, records and accounts directed to be kept by him under paragraph (a) above and any other books, records, accounts or documents relating to the business, on premises specified in sub-paragraph (2) below,
c
permit any officer authorised in that behalf by the Commissioners to enter on any premises used for the purposes of the business, and, where the business is a general betting business, to remain on the premises at any time while they are being used, or when the officer has reasonable cause to believe that they are likely to be used, for the conduct of betting operations, and
d
permit any officer so authorised to inspect any totalisator used for the purposes of the business, and to inspect and take copies of any books, records, accounts or other documents in his possession or power or on any premises used for the purposes of the business, being books, records, accounts or documents which relate or appear to relate to the business.
2
The premises on which a person is to preserve any books, records, accounts or other documents under sub-paragraph (1)(b) above are—
a
in the case of books, records, accounts and other documents relating to general betting operations, such of the premises used for the purposes of the business as the Commissioners may direct;
b
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in any other case, premises of which entry has been made in accordance with paragraph 4(2) above.
3
The power of the Commissioners under sub-paragraph (1)(b) above to give directions as to the period for which a person is to preserve any books, records, accounts or documents relating to the business carried on by him shall be exercisable either in any particular case or in relation to any particular class of such books, records, accounts or documents.
7
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
1
The provisions of this paragraph shall apply to a bookmaker at any time when any person is for the time being, or has at any time during the immediately preceding two months been, authorised by that bookmaker to act as his agent for receiving or negotiating bets or otherwise conducting betting operations, other than such bets or operations as involve liability only to pool betting duty.
2
The bookmaker shall maintain at any of his premises to which bets received by any such person as aforesaid as the bookmaker’s agent are or were transmitted, or, if in the case of any such premises the Commissioners think fit, at such other places as the Commissioners may allow, a record in such form and containing such particulars as the Commissioners may direct in respect of any such person who is for the time being, and any such person who has at any time during the said two months been but is no longer authorised as aforesaid, being in either case a person by or on whose behalf bets received as aforesaid are or were transmitted to those premises.
3
A bookmaker shall not be guilty of contravening or failing to comply with the provisions of sub-paragraph (2) above by reason of a failure to make an entry or alteration in the record if that entry or alteration is made before six o’clock in the evening of the day after that on which the happening which necessitated the entry or alteration took place.
Powers to enter premises and obtain information
10
1
Where in the case of any track or other premises an officer has reason to believe that bookmaking on events taking place thereon is being or is to be carried on, F14. . . or that a totalisator is being or is to be operated in connection with those events, at a place on those premises or on any ground or premises adjacent thereto, he shall be entitled for the purpose of exercising the powers conferred by this paragraph to be admitted without payment to that place, and he may require—
a
any person who appears to him to be or intend carrying on bookmaking, providing such facilities or operating a totalisator there to give such information as he may demand and to produce to him any accounts, records, or other documents which appear to him to be connected with the business of bookmaking or with the provision of those facilities or the operation of that totalisator or which it appears to him will establish the identity of that person; and
b
any person who appears to him to have made a bet there with any bookmaker, or through the persons providing any such facilities, or by means of a totalisator, to give such information with respect to the bet as he may demand and to produce to him any document in connection with the bet supplied to that person by the bookmaker, the persons providing those facilities, or the operator of that totalisator, as the case may be,
and any such person as aforesaid shall comply with any such requirement.
2
Where an officer—
a
has reason to believe that any person who is not a bookmaker is holding himself out as mentioned in section 12(1) of this Act at any place, and
b
has reason to suspect that person to have become liable by virtue of that section to pay an amount by way of general betting duty or pool betting duty,
the officer shall have the like powers with respect to that place as if the person so holding himself out were a bookmaker and that place were such a place as is mentioned in sub-paragraph (1) above.
Power of Commissioners to estimate general betting duty payable
F1511
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Disputes as to computation of pool betting duty
12
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
13
F171
Where any person—
a
fails to pay any general betting duty or pool betting duty payable by him, or
b
contravenes or fails to comply with any of the provisions of, or of any regulations made under, any of paragraphs 2, F182A, 4 and 6 to 10 above,
his failure to pay, contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which, in the case of a failure to pay, shall be calculated by reference to the amount of duty payable.
2
Any such failure to pay as is mentioned in sub-paragraph (1)(a) above shall also attract daily penalties.
2A
Any person who obstructs any officer in the exercise of his functions in relation to general betting duty or pool betting duty shall be guilty of an offence and liable on summary conviction to a penalty of level 4 on the standard scale.
C13
Any person who—
a
in connection with general betting duty or pool betting duty, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular . . . F19, or
F20aa
in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or
b
is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion by him or any other person of general betting duty or pool betting duty,
shall be guilty of an offence and liable—
i
on summary conviction to a penalty of the prescribed sum or, if greater, treble the amount of the duty which is unpaid or payment of which is sought to be avoided, as the case may be, 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 F21the maximum term or to both.
F224
In sub-paragraph (3) above, “the maximum term” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.
14
1
If any person carries on any business in contravention of paragraph 5(1) above he shall be guilty of an offence and liable—
a
on summary conviction to a penalty of the prescribed sum 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 two years or to both;
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Where a person is convicted of an offence under sub-paragraph (1) above and the offence continues after the conviction, he shall be guilty of a further offence under that sub-paragraph and may, on conviction, be punished accordingly.
3
15
F26A1
This paragraph applies only in relation to premises in Northern Ireland.
1
Where, on the conviction of any person of an offence under F27paragraph 13(3) above in connection with general betting duty [F28. . .] the Commissioners—
a
certify to the court by or before whom that person is so convicted that F29there has been at least one previous occasion on which that or another person has been either—
i
convicted of an offence under paragraph 13(3) above; or
ii
assessed to a penalty to which he was liable under section 8 of the Finance Act 1994 (penalty for evasion) F62or a penalty for a deliberate inaccuracy under paragraph 1 of Schedule 24 to the Finance Act 2007 (penalties for errors),
in respect of conduct taking place in the course of the operation of the same premises as a betting office and while the same person has been the holder of a betting office licence in respect thereof, and
b
make application to that court for effect to be given to this sub-paragraph,
that court shall order that the betting office licence in respect of those premises shall be forfeited and cancelled.
2
A licence shall not be forfeited or cancelled under such an order made by a court F30. . . —
a
until the date of expiration of the period within which notice of appeal against the conviction which gave rise to the order may be given, or
b
if notice of appeal against that conviction is duly given within the period aforesaid, until the date of the determination or abandonment of the appeal, or
c
if on any such appeal the appeal is allowed.
3
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4A
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F325
Subject to sub-paragraph (6) below, where under sub-paragraph (1) above a court orders that a betting office licence held by a person in respect of premises F33. . . shall be forfeited and cancelled, no court of summary jurisdiction shall entertain an application by that person for the grant (or provisional grant) of a new betting office licence in respect of those premises or any other premises situated in the same petty sessions district as those premises made less than twelve months after that forfeiture and cancellation.
6
Sub-paragraph (5) above—
a
shall not prejudice the right of such a person as is mentioned in that sub-paragraph to seek the renewal of any betting office licence (other than that which is forfeited) which he holds; and
b
applies notwithstanding anything in Article 12 of the M3Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.
16
F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74SCHEDULE 2 Gaming Licence Duty
Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
F74 Application for and duration of licence
F741
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F74 Charge of duty in respect of short licence periods
F742
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F74 Regulations
F743
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74 Inspection of premises
F744
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74 Power to estimate duty
F745
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F74 Persons from whom duty recoverable
F746
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F74 Enforcement
F747
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F74 Co-operation with Gaming Board
F748
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F74 Modification of agreements
F749
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SCHEDULE 3 Bingo Duty
Part I Exemption from Duty
Domestic bingo
1
F35In calculating liability to bingo duty no account shall be taken of bingo played both in a private dwelling and on a domestic occasion.
F36 Small-scale bingo
Sch. 3 paras. 2, 2A and heading substituted (with effect as mentioned in s. 9(10) of the amending Act) for Sch. 3 para. 2 by Finance Act 2003 (c. 14), s. 9(3)
2
1
This paragraph applies where entitlement to participate in non-licensed bingo depends on a person’s being—
a
a member of a group or organisation,
b
a guest of a member of a group or organisation, or
c
a guest of a group or organisation.
2
Payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19.
3
Winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20.
2A
1
In the case of non-licensed bingo to which paragraph 2 does not apply—
a
payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19 (subject to sub-paragraphs (2) to (5) below), and
b
winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20 (subject to sub-paragraphs (2) to (5) below).
2
If on a day winnings at non-licensed bingo promoted by a person exceed £500, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.
3
If stakes exceeding in aggregate £500 are hazarded on a day at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.
4
If in an accounting period winnings at non-licensed bingo promoted by a person exceed £7,500, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.
5
If stakes exceeding in aggregate £7,500 are hazarded in an accounting period at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.
6
For the purposes of this paragraph winnings at bingo shall be valued in accordance with section 20(2) to (6).
F43F38Non-profit making bingo
Sch. 3 para. 2B and heading inserted (with effect as mentioned in s. 9(10) of the amending Act) by Finance Act 2003 (c. 14), s. 9(4)
Sch. 3 para. 2B and crossheading substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 12(2), 23; S.I. 2007/2532, art. 2
F372B
1
In calculating liability to bingo duty no account shall be taken of non-profit making bingo.
2
“Non-profit making bingo” means bingo—
a
in respect of the playing of which no charge in money or money's worth is made, and
b
in respect of which no levy is charged on any of the stakes or on the winnings of any of the players (irrespective of the means by which the levy is charged),
and it does not matter whether the charge or levy is compulsory, customary or voluntary.
3
In sub-paragraph (2)(a) “charge” includes an admission charge, but does not include—
a
any payment of the whole or any part of an annual subscription to a club,
b
any payment of an entrance subscription for membership of a club, or
c
any stakes hazarded.
4
In sub-paragraph (3)—
“club” means a club which is so constituted and conducted, in respect of membership and otherwise, as not to be of a temporary character, and
“membership of a club” does not include temporary membership of a club.
Small-scale amusements provided commercially
5
1
F39In calculating liability to bingo duty no account shall be taken of bingo played in compliance with the conditions of this paragraph—
a
on any F40family entertainment centre within the meaning of the Gambling Act 2005 (see section 238);
F41aa
on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M4Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;
F73b
on any premises if, for the time being—
i
a machine in respect of which a person is liable for machine games duty is located on the premises, and
ii
an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; or
c
at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.
2
The conditions of this paragraph are that—
C2a
the amount payable by any person for a card for any one game of bingo does not exceed 20p;
C3b
the total amount taken as payment by players for their cards for any one games does not exceed £10;
c
no money prize exceeding F63£70 is distributed or offered;
d
the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and
e
in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.
Machine bingo
6
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to increase limits of exemptions
7
The Commissioners may by order provide that any provision of this Part of this Schedule which is specified in the order and which mentions a sum shall have effect (whether as from a date so specified or in relation to events taking place on or after a date so specified) as if for that sum there were substituted such larger sum as may be specified in the order.
Part II Supplementary Provisions
Definitions
8
In this Part of this Schedule—
“bingo-promotor” means a person who promotes the playing of bingo chargeable with bingo duty;
“prescribed” means prescribed by regulations;
“regulations” means regulations of the Commissioners made under this Part of this Schedule.
General administration
9
1
Bingo duty shall be under the care and management of the Commissioners and shall be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations.
2
Without prejudice to any other provision of this Schedule, regulations may provide for any matter for which provision appears to the Commissioners to be necessary for the administration or enforcement of bingo duty, or for the protection of the revenue in respect of that duty.
Notification to Commissioners by, and registration of, bingo-promoters
10
1
Any person who intends to promote the playing of bingo F44in connection with which bingo duty may be chargeable shall, not less than fourteen days before the first day on which bingo is to be played, notify the Commissioners of his intention, specifying the premises on which the bingo is to be played, and applying to be registered as a bingo-promoter.
F451A
Any person who is a bingo-promoter but is not registered as such and is not a person to whom sub-paragraph (1) above applies shall within five days of the date on which he became a bingo-promoter (disregarding any day which is a Saturday or a Sunday or a Bank Holiday) notify the Commissioners of that fact and of the place where the bingo was and (if he intends to continue to promote the playing of bingo which will or may be chargeable with duty) is to be played and apply to be registered as a bingo-promoter.
2
Where a person F46gives notice to the Commissioners under sub-paragraph (1) or (1A) above, he shall be entitled to be registered by the Commissioners, except that the Commissioners may, where it appears to them to be requisite for the security of the revenue to do so, impose as a condition of a person’s registration, or may subsequently impose as a condition of the continuance in force of his registration, a requirement that he shall give such security (or further security) by way of deposit or otherwise for any bingo duty which he is, or may become, liable to pay as the Commissioners may from time to time require.
F47Conditions shall not be imposed under this sub-paragraph if the premises at which the bingo in question is or is to be played are not licensed under F48a bingo premises licenceF49or under Chapter II of Part III of the M5Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.
3
Where, in the case of a person who is for the time being registered as a bingo-promoter, the Commissioners exercise their power under sub-paragraph (2) above to impose, as a condition of the continuance in force of his registration, a requirement that he shall give security or further security, and he does not give it, the Commissioners may cancel his registration but without prejudice to his right to apply again to be registered.
Announcement of prizes
11
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Books, records, accounts, etc.
12
F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Powers to enter premises and obtain information
13
1
Any officer may, without paying, enter on any premises where bingo is played or on which he has reasonable cause to suspect that bingo has been or is about to be played, and inspect the premises and anything whatsoever which he finds there; and he may further—
a
require any person concerned with the management of the premises to provide him with information with respect to activities carried on there;
b
require any person on the premises who appears to him to be, or to have been, playing any game to provide him with information with respect to the game and, in particular, to produce to him any document or thing in his possession which is or was used in connection with the playing of the game.
2
An officer who enters any premises in the exercise of powers conferred by this paragraph shall be permitted to remain there at any time when the premises are being used for gaming, or when he has reasonable cause to suspect that they are about to be so used.
Power to estimate duty
F5214
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disputes as to computation of duty
15
F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement
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—
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 F54seven years or to both.
2
Any person who—
a
b
F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
F57Where 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,
F58his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
F594
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67SCHEDULE 4Amusement Machine Licence duty
Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F67Part I Exemptions from requirement of Excise Licence
F67 Charitable entertainments, et ceteralaetc.
F671
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Pleasure fairs
F672
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F673
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Seasonal licences
F674
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67Part II Supplementary provisions
F67 General administration
F675
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Applications for and duration of licence
F676
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F677
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Payment of duty by instalments
F677A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Transfer of licence
F678
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Amendment of licence
F679
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6710
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Surrender of licence
F6711
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Reduction of duty in certain cases
F6711A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Requirements to be observed by licence-holder
F6712
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6713
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Power to enter premises and obtain information
F6714
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Registers of permits, et ceteralaetc.
F6715
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F67 Enforcement
F6716
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6717
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6718
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68Schedule 4A Unlicensed amusement machines
Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
F68 Application
F681
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Default notice requesting production of licence
F682
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Failure to produce a licence: grant of default licence
F683
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Assessment of amount equivalent to duty
F684
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Liability to pay
F685
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Reviews and time limits on recovery
F686
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 General interpretation
F687
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68 Saving for liability
F688
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F66SCHEDULE 4BRemote gaming duty: double taxation relief
Sch. 4B inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 9
Introduction
1
This Schedule sets out the rules for determining whether credit is allowed under section 26IA for qualifying foreign tax paid by P.
Reconciliation periods
2
1
For the purposes of this Schedule, a “reconciliation period” is—
a
if P has quarterly accounting periods, a period consisting of 4 consecutive accounting periods, and
b
if P has any other length of accounting period, a period consisting of such number of consecutive accounting periods as would produce a period as near as possible to 365 days.
2
In relation to an accounting period, a reference to “the reconciliation period” is to the reconciliation period in which that accounting period falls.
Credit allowed
3
1
To determine whether credit is allowed for an accounting period—
a
calculate the notional UK liability and the notional foreign liability for the accounting period, and
b
compare the two figures.
2
No credit is allowed if either figure is nil or both figures are nil.
3
Subject to that, credit is allowed of an amount equal to the smaller of the two figures (or, if they are the same, of an amount equal to that figure).
Notional UK liability
4
The notional UK liability for an accounting period is calculated as follows—
Step 1 Calculate P's remote gaming profits for the period in accordance with section 26C(2) but by reference to the use of the facilities provided by P for eligible gaming (rather than remote gaming generally).
In calculating P's remote gaming profits for the purposes of this Step, do not carry forward to the period any losses (in respect of the use of the facilities for eligible gaming) that arose in an accounting period before the start of the reconciliation period.
Step 2 If the amount calculated under Step 1 is nil or a negative amount, the notional UK liability for the period is nil.
Otherwise, apply the appropriate rate to the amount calculated under Step 1. The result is the notional UK liability for the period.
“The appropriate rate” is the percentage specified in section 26C(1) as in force for the accounting period in question.
Notional foreign liability
5
The notional foreign liability for an accounting period is calculated as follows—
Step 1 Calculate the amount of qualifying foreign tax that would be payable by P for the accounting period if the tax were charged in respect of eligible gaming and were accounted for by reference to periods corresponding to P's accounting periods.
Any apportionment needed for this calculation is to be done on a just and reasonable basis.
If the law under which the qualifying foreign tax is imposed provides for losses to be carried forward, do not carry forward to the period any losses (in respect of eligible gaming) that arose before the start of the reconciliation period.
Step 2 If the amount calculated under Step 1 is nil, the notional foreign liability for the period is nil.
Otherwise, calculate the sterling equivalent of the amount calculated under Step 1. The result is the notional foreign liability for the period.
The sterling equivalent is to be calculated using the London closing exchange rate for the last day of the accounting period.
Clawback
6
1
This paragraph applies if in respect of eligible gaming—
a
P receives a repayment under section 26IA for one or more accounting periods in a reconciliation period, and
b
the amount calculated under Step 1 in paragraph 4 for the final accounting period in that reconciliation period is a negative amount.
2
P is liable to repay all or part of the repayment or repayments received.
3
The amount that P is liable to repay is the smallest of—
a
the loss multiplied by the rate at which the qualifying foreign tax is charged in respect of eligible gaming,
b
the loss multiplied by the appropriate rate (as defined in paragraph 4), and
c
the repayment (or the sum of the repayments) made to P for the reconciliation period.
4
“The loss” means the negative amount mentioned in sub-paragraph (1)(b) but expressed as a positive number.
5
If there is more than one rate at which the qualifying foreign tax is charged in respect of eligible gaming, each rate is to be applied to an appropriate portion of the loss in order to arrive at the amount under sub-paragraph (3)(a).
6
If all or part of the qualifying foreign tax is calculated other than on a net receipts basis, sub-paragraph (3) has effect as if paragraph (a) were omitted.
7
Any amount due from P under this paragraph is to be treated as if it were an amount of unpaid remote gaming duty.
Breach of return obligations
7
The Commissioners are not required to make a repayment under section 26IA if P is in breach of any obligation to deliver a return with respect to—
a
general betting duty,
b
pool betting duty,
c
bingo duty,
F71ca
machine games duty,
d
remote gaming duty,
e
gaming duty, or
f
lottery duty.
Reduction etc in foreign tax paid
8
1
Sub-paragraphs (2) to (4) apply if any of the following events take place—
a
the way in which a qualifying foreign tax is charged or calculated is changed retrospectively,
b
a tax authority waives or refunds all or part of an amount of qualifying foreign tax due from P, or
c
as a result of being liable to pay an amount of qualifying foreign tax, P or a connected person is entitled to any kind of tax deduction or relief calculated by reference to the amount of qualifying foreign tax.
2
P must notify the Commissioners of the event on becoming aware of it.
3
If the event is a retrospective change in the way in which the qualifying foreign tax is charged or calculated, the amount for which credit is allowed under section 26IA is to be recalculated in accordance with this Schedule.
4
In any other case, the amount for which credit is allowed under that section is to be reduced by a just and reasonable sum to reflect the amount of tax waived or refunded or the deduction or relief given.
5
If it transpires (on account of this paragraph or otherwise) that a repayment or part of a repayment under section 26IA should not have been made, P is liable for the amount that should not have been repaid, as if it were unpaid remote gaming duty.
6
Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of sub-paragraph (1)(c).
X1SCHEDULE 5 Consequential Amendments
The text of Sch. 5 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.
1
In the definition of “pool betting” in section 55(1) of the M6Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “
the Betting and Gaming Duties Act 1981
”
.
2
In paragraph 20(1)(e) of Schedule 2 to the M7Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “
or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981
”
; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act.
3
In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “
Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners
”
.
4
In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “
section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises
”
.
5
In the M8Customs and Excise Management Act 1979—
a
in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “
the Betting and Gaming Duties Act 1981
”
; and
b
in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “
means the provisions
”
; and at the end there shall be inserted the words “
or the Betting and Gaming Duties Act 1981
”
.
SCHEDULE 6 Transitional Provisions and Savings
1
Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.
2
Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the M9Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act.
3
Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.
4
Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.
5
F61For the purposes of section 9B of this Act a conviction for an offence under section 5 of the M10Finance Act 1952, section 2 of the M11Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act.
6
Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the M12Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section.
7
Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including—
a
in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and
b
in the case of enactments repealed by this Act, the corresponding provisions of this Act.
8
Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act.
9
Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.
X2SCHEDULE 7 Repeals
The text of Sch. 7 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.
Chapter | Short title | Extent of Repeal |
|---|---|---|
1972 c. 25. | The Betting and Gaming Duties Act 1972. | The whole Act. |
1972 c. 41. | The Finance Act 1972. | Section 58. |
1972 c. 69. | The Horserace Totalisor and Betting Levy Boards Act 1972. | Section 1(6). |
1974 c. 30. | The Finance Act 1974. | Section 2(2), as respects England, Wales and Scotland. |
1975 c. 45. | The Finance (No. 2) Act 1975. | Sections 3 and 4. |
1976 c. 32. | The Lotteries and Amusements Act 1976. | In Schedule 4, paragraph 8. |
1979 c. 2. | The Customs and Excise Management Act 1979. | In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972. |
1980 c. 48. | The Finance Act 1980. | Sections 6 and 7(1). |
Schedule 5 and Part I of Schedule 6. | ||
1981 c. 35. | The Finance Act 1981. | In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”. |
Schedule 5. |
Sch. A1 inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 7