Finance Act 1997

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 [1979 c. 2.] Customs 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 [1968 c. 65.] Gaming Act 1968 or the [S.I. 1985/1204 (N.I. 11).] Betting, 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.