Statutory Instruments

2007 No. 2910

excise

The Gaming Duty (Additional Games) Order 2007

Approved by the House of Commons

Made

8th October 2007

Laid before the House of Commons

8th October 2007

Coming into force

9th October 2007

The Treasury make the following Order in exercise of the power conferred by section 10(5) of the Finance Act 1997(1).

It appears to the Treasury, having regard to the character of the games listed in article 3 below and the circumstances in which they are played, appropriate to add them to those games mentioned in section 10(2) of the Finance Act 1997.

Citation and commencement

1. This Order may be cited as the Gaming Duty (Additional Games) Order 2007 and comes into force on 9th October 2007.

Application

2. This Order has effect in relation to any gaming by way of any game in article 3 begun on or after 9th October 2007.

Games added to those mentioned in section 10(2) of the Finance Act 1997

3. The following games are added to those mentioned in section 10(2) of the Finance Act 1997 (gaming by way of certain games)—

(a)“casino hold ‘em poker”;

(b)“let it ride”;

(c)“pai gow poker”;

(d)“Texas hold ‘em bonus poker”;

(e)“two way Texas hold ‘em casino poker”;

(f)“ultimate Texas hold ‘em poker”.

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

8th October 2007

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 9th October 2007, adds to the games mentioned in section 10(2) of the Finance Act 1997 (c.16). Section 10(1) of that Act provides for a duty of excise called gaming duty to be charged on any premises in the United Kingdom where certain gaming takes place. The gaming is described in section 10(2).

From 1 September 2007 the Gambling Commission has permitted casinos to offer six new games. This Order extends the list of games, gaming by way of which subjects premises to gaming duty, to include the six new games.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

(1)

1997 c. 16; section 10(2) was amended by section 11(1) of the Finance Act 2002 (c.23).