SCHEDULES
SCHEDULE 2 Gaming duty: consequential and incidental amendments
Part I Amendments of the Customs and Excise Management Act 1979
Meaning of “revenue trade provisions” and “revenue trader”
2
1
This paragraph amends section 1(1) (interpretation).
2
In the definition of “the revenue trade provisions of the customs and excise Acts”, after paragraph (d) there shall be inserted the following paragraph—
- e
the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;
3
In paragraph (a) of the definition of “revenue trader”, after sub-paragraph (ia) there shall be inserted the following sub-paragraphs—
- ib
being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;
- ic
the organisation, management or promotion of any gaming (within the meaning of the M1Gaming Act 1968 or the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985); or
4
In sub-paragraph (ii) of that paragraph, for “or (ia)” there shall be substituted “
, (ia), (ib) or (ic)
”
.