20(1)Paragraph 1 (interpretation) is amended as follows.E+W
(2)In sub-paragraph (1), in the definition of “licence”, omit “by the occupier of those premises”.
(3)In that sub-paragraph, in the definition of “net proceeds”, for the words from “, means” to the end substitute “and a financial year, means the amount (if any) by which—
(a)the amounts received under or in connection with the scheme which are attributable to the financial year, exceed
(b)the expenses incurred for or in connection with the scheme which are so attributable;”.
(4)In that sub-paragraph, omit the definition of “occupier”.
(5)In that sub-paragraph, in the definition of “regulations”, after “means” insert “ (except where otherwise provided) ”.
(6)For sub-paragraph (2) substitute—
“(2)For the purposes of this Schedule—
(a)the amounts received under or in connection with a licensing scheme, and
(b)the expenses incurred for or in connection with such a scheme,
and the extent to which they are attributable to any financial year, shall be determined in accordance with regulations under this sub-paragraph.”
Commencement Information
I1Sch. 13 para. 20 partly in force; Sch. 13 para. 20 not in force at Royal Assent see s. 275(1); Sch. 13 para. 20 in force (E.) at 1.2.2001 by S.I. 2001/57, art. 3(2), Sch. 3 Pt. I (subject to savings in Sch. 3 Pt. II)