SCHEDULE 2 E+WAlternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act

Betting and Gaming Duties Act 1981 (c.63) E+W

5.—(1) The Betting and Gaming Duties Act 1981 is amended as follows.

(2) In section 26L (enforcement)(1), in subsection (3)(a)(i), for “the statutory maximum” substitute “£20,000”.

(3) In Schedule 1 (betting duties)—

(a) in paragraph 13(3)(i), for “the prescribed sum” substitute “£20,000”;

(b) in paragraph 14(1)(a), for “the prescribed sum” substitute “£20,000”.

(4) In Schedule 3 (bingo duty)—

(a) in paragraph 16(1)(a), for “the prescribed sum” substitute “£20,000”;

(b) in paragraph 16(2)(i), for “the prescribed sum” substitute “£20,000”.

Commencement Information

I1 Sch. 2 para. 5 in force at 12.3.2015, see reg. 1(1)

(1)

Section 26L was inserted by the Finance Act 2007 (c.11), section 8 and Schedule 1, paragraph 2.