Part 4 Amendments of FA 1997 Relating to Gaming Duty
Finance Act 2007 (2007 c 11) | Legislation

Part 4 Amendments of FA 1997 Relating to Gaming Duty

Introductory

16

FA 1997 is amended as follows.

Charge to gaming duty

17

(1)     Section 10 (charge to gaming duty) is amended as follows.

(2)     In subsection (3)—

(a)     in paragraph (a), for “section 2(2) of the Gaming Act 1968†substitute “Part 1 of Schedule 15 to the Gambling Act 2005â€,

(b)     in paragraph (b), for “section 6 of that Act†substitute “section 279 of that Actâ€,

(c)     omit paragraph (c),

(d)     in paragraph (d), omit “section 41 of that Act orâ€, and

(e)     in paragraph (e), for “section 15 or 16 of the Lotteries and Amusements Act 1976†substitute “Part 13 of that Actâ€.

(3)     After that subsection insert—

“(3A)     This section does not apply to any gaming taking place by means of a machine that is an amusement machine for the purposes of the Betting and Gaming Duties Act

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