Statutory Instruments
2007 No. 2152
EXCISE
The Betting and Gaming Duties Act 1981 (Bingo Monetary Amounts) Order 2007
Made
24th July 2007
Laid before the House of Commons
24th July 2007
Coming into force
1st September 2007
1. This Order may be cited as the Betting and Gaming Duties Act 1981 (Bingo Monetary Amounts) Order 2007 and comes into force on 1st September 2007.
2. —(1) Schedule 3 paragraph 5(2)(b) to the Betting and Gaming Duties Act 1981 (exemption from bingo duty for small-scale bingo provided commercially) shall have effect as if there were substituted for the sum there “£500”.
(2) Paragraph 5(2)(c) of that Schedule shall have effect as if there were substituted for the sum there “£50”.
3. —(1) Article 5(b) of the Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995( 3 ) is omitted.
(2) The Betting and Gaming Duties Act 1981 (Bingo Prize Limit) Order 2004( 4 ) is revoked.
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
24th July 2007
Although section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise, the functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1995/2374 , to which there are amendments not relevant to this Order.
For details, see the Betting and Gaming Duties Act 1981 Schedule 3 paragraph 5.
From £100 under article 5(b) of S.I. 1995/2374 , which is omitted by article 3(1) of this Order.
From £25 under article 2 of S.I. 2004/155 . That instrument is revoked by article 3(2) of this Order.