Citation and commencement

1. These Regulations may be cited as the Gaming Licence Duty Regulation 1991 and shall come into force on 1st September 1991.

Interpretation

2.-(1) In these Regulations-

"the Act" means the Betting and Gaming Duties Act 1981;

"Collector" means the Collector of Customs and Excise, Liverpool;

"duty" means the duty charged by section 14 of the Act;

"licence" means a gaming licence within the meaning of Part II of the Act;

"qualified accountant" means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989(2).

(2) In these Regulations any reference to a form prescribed in the Schedule hereto shall include 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 Gaming Licence Duty Regulations 1980(3) shall be revoked as from 1st October 1991.

(2) The revoked Regulations, insofar as they relate to records, accounts, returns and payments of duty shall continue to apply to licences for periods ending before 1st October 1991.

Applications for licences

4. An applicant for a licence for a period commencing on or after 1st October 1991 shall apply therefor to the Commissioners through the Collector, in the form numbered in the Schedule hereto.

5. A licence for a period commencing on or after 1st October 1991 shall be in the form numbered 2 in the Schedule hereto.

Returns and payments in anticipation of duty

6.-(1) The holder of any licence for a period commencing on or after 1st October 1991 which contains the relevant quarter or any part thereof shall, by not later than the relevant day, furnish to the Collector a return in the appropriate form, giving, in respect of the premises specified in the licence, full particulars of all the matters mentioned in the form. He shall at the same time pay the amount in anticipation of the duty chargeable appearing by the return to be due, which amount shall be calculated as if it were duty chargeable at the rates specified in the following Table on the gross gaming yield from the premises in the relevant quarter.

(2) For the purposes of this regulation-

• "the relevant quarter" means-

  (a)

  in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the quarter from 1st October to 31st December in the first year, and

  (b)

  in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the quarter from 1st April to 30th June in that year (all dates inclusive);

• "the relevant day" means-

  (a)

  in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the last day of January next following the commencement of the licence, and

  (b)

  in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the last day of July next following the commencement of the licence;

• "a return in the appropriate form" means a return in the form numbered 3 in the Schedule thereto.

(3) Each of the parts of gross gaming yield which in accordance with the Table in this regulation are treated as if they were a rate other than the highest shall, in the case of a licence to which paragraph 2 of Schedule 2 to the Act applies (licences of short duration), be reduced by at part by the number of days for which the licence was in force in the relevant quarter and dividing by 91, and if the result is not a whole number of pounds, rounding it up to the next pound.

Returns and payments of duty

7.-(1) The holder of any licence for a period commencing on or after 1st October 1991 shall, by not later than the relevant day, furnish to the Collector a return in the appropriate form, giving, in respect of the premises specified in thelicence, full particulars of all the matters mentioned in the form. He shall at the same time pay the amount of duty appearing by the return to be due by reference to the gross gaming yield from the premises for the period to which the return relates.

(2) For the purposes of this regulation-

• "the relevant day" means-

  (a)

  in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the last day of April next following the exp*iration of the licence, and

  (b)

  in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the last day of October next following the expiration of the licence;

• "a return in the appropriate form" means a return in the form numbered 4 in the Schedule thereto.

(3) Each of the parts of gross gaming yield which in accordance with the Table in section 14(1)(b) of the Act is chargeable at a rate other than the highest shall, in the case of a licence to which paragraph 2 of Schedule 2 to the Act applies (licences of short duration), be reduced by multlplylng that part by the number of days for which the licence was in force and dividing by 182, and if the result is not a whole number of pounds, rounding it up to the next pound.

General financial return and certificate by a qualified accountant

8.-(1) The holder of any licence for a period commencing on or after 1st October 1991 shall, by not later than 31st August in each year, furnish to the Collector a general financial return containing a certificate by a qualified accountant that the amount of gross gaming yield declared on any relevant return for a period within the period of 12 months ending on 3 1 st March in that year is true and correct to the best of his knowledge and belief.

(2) The general financial return shall be in the form numbered 5 in the Schedule hereto and shall contain full particulars of all matters mentioned in the form.

(3) The qualified accountant shall not be a provider or an employee or a director of a provider of the premises to which any relevant return relates.

(4) In this regulation "any relevant return" means any return furnished in pursuance of regulation 7 above.

Display of the licence

9. Save as the Commissioners may otherwise allow, the holder of a licence shall display it in a conspicuous position on the premises to which it relates and shall, if so requested by the proper officer, produce it without delay for that officer's inspection.

Records

10. Save as the Commissioners may otherwise allow, the holder of a licence shall retain for not less than six years at the premises to which the licence relates, every account, record or other document used or to be used by him for the purpose of furnishing the particulars required by the forms numbered 3, 4 and 5 in the Schedule hereto; and shall, if so requested by the proper officer, produce any such account, record or other document without delay for that officer's inspection, and shall permit the officer to take a copy or extract thereof.

SCHEDULE

Explanatory Note

(This note does not form part of the Regulations)

These Regulations, which replace the Gaming Licence Duty Regulations, 1980 (S.I.1980/1147), introduce new arrangements for the payment of gaming licence duty. The new arrangements are as follows:

(i)licence holders will be required to make pro-rata payments in anticipation of their final gaming licence duty liability for each half-year licence period, such payments being due within one month after the midpoint of each licence period; and

(ii)payment of the final balance of gaming licence duty will be due within one month after the end of each licence period.

These Regulations, which also include some minor administrative changes in consequence of the new payment arrangements, apply to licences for periods commencing on or after 1 October 1991.