Part I Excise Duties
Gaming duty
15 Interpretation of gaming duty provisions.
1
This section shall have effect for the purposes of construing the gaming duty provisions of this Act, that is to say, sections 10 to 14 above, this section and Schedule 1 to this Act.
2
The gaming duty provisions of this Act shall be construed as one with the M1Customs and Excise Management Act 1979.
3
In the gaming duty provisions of this Act—
“accounting period” means, subject to the provisions of Schedule 1 to this Act, a period of six months beginning with 1st April or 1st October;
“dutiable gaming” means gaming to which section 10 above applies;
“gaming” means gaming within the meaning of the M2Gaming Act 1968 or the M3Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;
“the gaming duty register” means the register maintained under paragraph 1 of Schedule 1 to this Act;
“premises” includes any place and any means of transport and shall be construed subject to section 11(6) above;
“provider”, in relation to any premises where gaming takes place, means any person having a right to control the admission of persons to those premises, whether or not he has a right to control the admission of persons to the gaming.
4
For the avoidance of doubt it is hereby declared that the imposition or payment of gaming duty does not make lawful any gaming which is otherwise unlawful.