Statutory Instrument 1987 No. 1963

The General Betting Duty Regulations 1987

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© Crown Copyright 1987

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1987 No. 1963

CUSTOMS AND EXCISE

The General Betting Duty Regulations 1987

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 12(2) of, and paragraph 2 of Schedule 1 to, the Betting and Gaming Duties Act 1981^[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the General Betting Duty Regulations 1987 and shall come into force on 20th December 1987.

Interpretation
    2.—(1)  In these Regulations, unless the context otherwise requires —
"the Act" means the Betting and Gaming Duties Act 1981;
"Collector" means the Collector of Customs and Excise, Manchester;
"duty" means general betting duty chargeable under section 1 of the Act;
"month" means a calendar month or such other period as the Commissioners allow;
"occupier" includes —
 (a) any person who provides or intends to provide facilities on any track for any persons engaging or proposing to engage in any activity by reason of which they are or may be or may become liable for the payment of duty;
 (b) any person who permits or intends to permit any such activity on any track; and
 (c) any organiser of a meeting;
"officer" means the proper officer of Customs and Excise;


"off-course bet" means a bet which is not an on-course bet;
"off-course bookmaker" means a person who intends to carry on or is carrying on bookmaking other than at a meeting;
"on-course bookmaker" means a person who intends to carry on or is carrying on bookmaking at a meeting.

    (2)  In these Regulations any reference to a form prescribed in the Schedule to these Regulations includes a reference to a form to the like effect which has been approved by the Commissioners.

Revocation and savings
    3.—(1)  Subject to paragraph (2) below, the General Betting Duty Regulations 1986^[2] and the General Betting Duty (Amendment) Regulations 1987^[3] are hereby revoked.

    (2)  The revoked Regulations, insofar as they relate to accounting periods, returns and payments of duty shall continue to apply to periods partly completed at the date of revocation.

[1] 1981 c. 63; paragraph 2 of Schedule 1 was amended by the Finance Act 1987 (c. 16), section 3(3). back

[2] S.I. 1986/400. back

[3] S.I. 1987/312. back

Explanatory Note