1987 No. 313
NORTHERN IRELAND

The General Betting Duty (Northern Ireland) (Amendment) Regulations 1987

Made
Laid before the House of Commons
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(2) and 72(1) of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 19721 and paragraphs 1 and 7 of Schedule 2 to that Act and now vested in them by virtue of Article 4(2) of the Northern Ireland (Modification of Enactments—No. 1) Order 19732 and of all other powers enabling them in that behalf, hereby make the following Regulations:—

1.

These Regulations may be cited as the General Betting Duty (Northern Ireland) (Amendment) Regulations 1987 and shall come into force on 29th March 1987.

2.

(1)

For regulation 13(2) of the General Betting Duty Regulations (Northern Ireland) 19863 there shall be substituted the following—

“(2)

A return under this regulation shall be made monthly in the form numbered 4 in the Schedule to these Regulations and such return shall be furnished not later than the 15th day following the end of the month to which it relates.”.

(2)

The form numbered 3 in the Schedule to the General Betting Duty Regulations (Northern Ireland) 1986 shall be omitted.

(3)

This regulation does not apply in respect of bets made before 29th March 1987.

Peter Jefferson-Smith
Commissioner of Customs and Excise

King’s Beam House,

Mark Lane,

London EC3R 7HE

(This note is not part of the Regulations)

The administration of general betting duty has been centralised by stages at a national Betting Duty Control Centre (BDCC) at Manchester. These regulations enable this programme to be completed by simplifying the accounting procedures for off-course bookmakers.

The Regulations come into force from 29th March 1987 when the current system of weekly returns and payments is replaced by a monthly payment system. From that date Regulation 13(2)(a) of the General Betting Duty Regulations (Northern Ireland) 1986 is revoked.