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—

  1. 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—

  1. ib

    being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

  2. 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) ”.