Statutory Instruments
2010 No. 1783
Excise
The Pool Betting Duty (Application of General Betting Duty Provisions) Regulations 2010
Made
9th July 2010
Laid before the House of Commons
12th July 2010
Coming into force
26th September 2010
The Commissioners for Her Majesty’s Revenue and Customs(1) make these Regulations exercising their powers in sections 8(3), 8(4), 8B(1)(b) and 8B(2) of and Schedule 1, paragraph 2A(2) to the Betting and Gaming Duties Act 1981(2).
The provision made by regulation 2(4) appears to them to be necessary for the administration or enforcement of pool betting duty(3).
The Betting and Gaming Duties Act 1981 (c. 63), section 33(1) says “the Commissioners” in that Act are those of Customs and Excise, but this must be taken as a reference to those for Her Majesty’s Revenue and Customs under the Commissioners for Revenue and Customs Act 2005 (c. 11), sections 50(1) and 5(1)(b) (both commenced by S.I. 2005/1126 (C. 51)).
1981 c. 63; sections 8 and 8B were substituted by the Finance Act 2002 (c. 23), Schedule 4, Part 1, paragraph 2; Schedule 1, paragraph 2A was inserted by the Finance Act 2002 (c. 23), Schedule 4, Part 1, paragraph 10(3).
Regulation 2(4) is mainly about pool betting duty returns and made under the Betting and Gaming Duties Act 1981 (c. 63), Schedule 1, paragraph 2A(2) which stipulates that the making of such provision depends on it appearing to the Commissioners as necessary for the administration or enforcement of pool betting duty. Paragraph 2A was inserted as mentioned in footnote (b) on this page.