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(1)In this Act—
“the Commissioners” means the Commissioners of Customs and Excise;
[F1“gaming” means playing a game of chance for a prize F2... ; ]
“the prescribed sum” in relation to the penalty provided for an offence, means—
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
if the offence was committed in Scotland, the prescribed sum within the meaning of [F3subsection (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)] [F4and
if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the M2 Fines and Penalties (Northern Ireland) Order 1984. ]
[F5(1A)In the definition of “gaming” in subsection (1)—
(a)“game of chance” has the meaning given by section 6(2) of the Gambling Act 2005,
(b)“playing a game of chance” is to be read in accordance with section 6(3) of that Act, and
(c)“prize” does not include the opportunity to play the game again.]
(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 [F6, remote gaming duty] or the duty on [F7amusement machine licences] does not make lawful anything which is unlawful apart from this Act.
Textual Amendments
F1S. 33(1): definition of "gaming" substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 10, 23; S.I. 2007/2532, art. 2
F2Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)
F3Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.
F4S. 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
F5S. 33(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(6)(b)
F6Words in s. 33(2) inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 6; S.I. 2007/2172, art. 2
F7Words in s. 33(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 9(1).
Marginal Citations
M11980 c. 43(82).