Citation and commencement

1. These Regulations may be cited as the Betting and Gaming Duties (Payment) Regulations 1995 and shall come into force on 1st August 1995.

General betting duty

2. The General Betting Duty Regulations 1987(2) shall be amended as follows-

(a)in regulation 2(1) the definition of "Collector" shall be omitted;

(b)for regulation 2(2) there shall be substituted-

"(2) In these Regulations any reference to a form-

(a)prescribed in the Schedule to these Regulations, or

(b)specified in a notice published by the Commissioners,

includes a reference to a form to the like effect which has been approved by the Commissioners.";

(c)in regulation 6(1) for the word "Collector" there shall be substituted "Commissioners";

(d)in regulation 6(2) for the words "the form numbered 1 in the Schedule to these Regulations" thee shall be substituted "such form as the Commissioners specify in a notice published by them and not withdrawn by a further notice";

(e)in regulation 6(3)-

(i)for the words "of making" there shall be substituted "he is required to make", and

(ii)for the word "Collector" there shall be substituted "Commissioners"; and

(f)in the Schedule the form numbered 1 shall be omitted.

Bingo duty

3. The Bingo Duty Regulations 1988(3) shall be amended as follows-

(a)in regulation 2(1) the definition of "Collector" shall be omitted;

(b)for regulation 2(2) there shall be substituted-

"(2) In regulation 11(2) below, the reference to a form specified in a notice includes a reference to a form to the like effect which has been approved by the Commissioners.";

(c)in regulation 11(1) for the word "Collector" there shall be substituted "Commissioners";

(d)in regulation 11(2) for the words "Collector in the form set out in the Schedule to these Regulations" there shall be substituted "Commissioner in such form as they specify in a notice published by them and not withdrawn by a further notice";

(e)in regulation 11(3)-

(i)for the words "of making" there shall be substituted "he is required to make", and

(ii)for the word "Collector" there shall be substituted "Commissioners"; and

(f)the Schedule shall be omitted.

Gaming licence duty

4. The Gaming Licence Duty Regulations 1991(4) shall be amended as follows-

(a)in regulation 2(1) the definition of "Collector" shall be omitted;

(b)after regulation 2(2) there shall be inserted-

"(3) Where these Regulations require any application or return to be made, that application or return shall be made to the Commissioners at such place as, in accordance with section 116 of the Customs and Excise Management Act 1979(5), they have directed that gaming licence duty shall be paid.";

(c)in regulation 4 the words "through the Collector" shall be omitted;

(d)in regulations 6(1), 7(1) and 8(1) for the word "Collector", in each case, there shall be substituted "Commissioners"; and

(e)for the forms in the Schedule there shall be substituted the forms in the Schedule to these Regulations.

Regulation 4

SCHEDULE

Regulation 4

Form 1

Regulation 5

Form 2

Regulation 6

Form 3

Regulation 7

Form 4

Regulation 8

Form 5

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st August 1995, amend the General Betting Duty Regulations 1987 (S.I. 1987/1963), the Bingo Duty Regulations 1988 (S. 1988/333">1988/333) and the Gaming Licence Duty Regulations 1991 (S. 1991/1798">1991/1798).

The changes of substance are that, rather than in the Regulations-

(a)public notices issued by the Commissioners will specify the address to which returns and payments must be sent; and

(b)the notices relating to general betting duty and bingo duty will specify the relevant forms of return.