The Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995

Statutory Instruments

1995 No. 2374

CUSTOMS AND EXCISE

The Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995

Made

8th September 1995

Laid before the House of Commons

11th September 1995

Coming into force

1st October 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 22(3) of, and paragraph 7 of Schedule 3 and paragraph 3 of Schedule 4 to the Betting and Gaming Duties Act 1981(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995 and shall come into force on 1st October 1995.

Revocation

2.  The Bingo Duty (Exemptions) Order 1984(2), the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1992(3), the Bingo Duty (Exemptions) Order 1993(4) and the Bingo Duty (Exemptions) Order 1994(5) are hereby revoked.

Interpretation

3.  In this Order, “the Act” means the Betting and Gaming Duties Act 1981.

Gaming machine licence duty

4.—(1) Section 22(2) of the Act(6) shall be amended as follows, for “£6” there shall be substituted “£8”.

(2) Paragraph 2 of Schedule 4 to the Act(7) shall have effect as if—

(a) for the amount specified in sub-paragraph (2)(a) there were substituted “25p”;

(b) for the amounts specified in sub-paragraphs (2)(b)(i) and (4) there were substituted, in each case, “£4”;

(c) for the smaller amount specified in sub-paragraph (2)(b)(iii) there were substituted “£4”;

(d) for the amounts specified in sub-paragraphs (2)(b)(ii) and (3)(a) and (b) there were substituted, in each case, “£8”; and

(e) for the larger amount specified in sub-paragraph (2)(b)(iii) there were substituted “£8”.

Bingo duty

5.  Paragraph 5 of Schedule 3 to the Act(8) shall have effect as if—

(a) for the amount specified in sub-paragraph (2)(a) there were substituted “£1”;

(b) for the amount specified in sub-paragraph (2)(b) there were substituted “£100”; and

(c) for the amount specified in sub-paragraph (2)(c) there were substituted “£1”.

D. J. Howard

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

8th September 1995

Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 1st October 1995, increases from £6 to £8 the maximum amount (in money or money’s worth) which a gaming machine may pay out for a single game before it ceases to qualify as a small-prize machine. It also increases—

(a) the maximum permitted amount to play a gaming machine once (from 20p to 25p), and

(b) the maximum permitted prize levels for a single play (from £3 in cash to £4 in cash, and from £6 in money and non-monetary prizes to £8 in money and non-monetary prizes),

under the exemption from gaming machine licence duty for gaming by machine at a pleasure fair.

The Order also raises the monetary limits which must be observed for small scale commercial amusements to qualify for exemption from bingo duty. It increases the maximum amounts permitted—

(a) to be paid by a single player for a card (from 30p to £1);

(b) to be paid by all players for a single game (from £25 to £100); and

(c) to be distributed as a money prize (from 30p to £1).

(1)

1981 c. 63; section 22(3) was substituted by section 8(1) of, and paragraph 3(2) of Schedule 5 to the Finance Act 1985 (c. 54); section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)

S.I. 1984/431.

(3)

S.I. 1992/2954.

(4)

S.I. 1993/752.

(5)

S.I. 1994/2967.

(6)

Section 22(2) was substituted by section 8(1) of, and paragraph 3(2) of Schedule 5 to the Finance Act 1985 (c. 54) and amended by article 3 of the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1992 (S.I. 1992/2954).

(7)

The sum specified in sub-paragraph (2)(a) was last substituted by article 4 of the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1989 (S.I. 1989/2254); the other sums specified in paragraph 2 were last substituted by article 3 of the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1992 (S.I. 1992/2954).

(8)

The sum specified in sub-paragraph (2)(a) and (c) was, in each case, last substituted by article 4 of the Bingo Duty (Exemptions) Order 1984 (S.I. 1984/431); the sum specified in sub-paragraph (2)(b) was last substituted by article 3 of the Bingo Duty (Exemptions) Order 1994 (S.I. 1994/2967).