Finance Act 1997

Distress and poinding

13 (1) Sections 28 and 29 of the Betting and Gaming Duties Act 1981 (recovery of duty) shall have effect as follows so as to apply in relation to gaming duty as they applied in relation to the duty on gaming licences—

(a) in subsection (1) of each section, for “or 14 above or of Schedule 2 to this Act” there shall be substituted “above or sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997”; and

(b) in subsections (2) and (3) of each section, for the words “the duty on a gaming licence” there shall be substituted—

(i) in the first place where they occur in subsection (2), the words “the gaming duty”; and

(ii) in the other places where they occur, the words “gaming duty”.

(2) Sub-paragraph (1) above shall cease to have effect on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this sub-paragraph for different purposes.