Part III General

33 Interpretation.

1

In this Act—

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

  • F1“gaming” means playing a game of chance for a prize within the meaning of Group 4 of Schedule 9 to the Value Added Tax Act 1994;

  • “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 M1Magistrates’ 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 F2subsection (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). F3and

c

if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the M2Fines 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 F4, remote gaming duty or the duty on F5amusement machine licences does not make lawful anything which is unlawful apart from this Act.