BN76 : Consequential Amendments to the Betting and Gaming Duties Legislation

Who is likely to be affected?

  1. Anyone who operates a betting or gaming business in the United Kingdom.
    General description of the measure
  2. The Gambling Act 2005 will repeal much of the current social law for betting, gaming and lotteries. The tax law for betting, gaming and lotteries depends on many cross-references to the social law for definitions of certain terms and expressions. When the Gambling Act is fully implemented many of these references will become redundant – this is expected to be on 1 September 2007.
  3. Legislation to be introduced in Finance Bill 2007 will make changes to the betting and gaming duties legislation to either update the social law cross-references, or replace them with new free-standing definitions that are independent of the social law.

Operative date

  1. Changes that introduce new free-standing definitions will have effect from the date Finance Bill 2007 receives Royal Assent.
  2. Changes that introduce new cross-references to the Gambling Act will be brought into effect by Treasury Order at a later date.

Current law and proposed revisions

  1. Part 1 of and Schedule 3 to Finance Act 1966, section 1 of the Customs and Excise Management Act 1979, the Betting and Gaming Duties Act 1981, Part 1 Chapter 2 of the Finance Act 1993, and Part 1 of, and Schedule 1 to the Finance Act 1997 will be amended to reflect these changes.

Further advice

  1. Notices 147 (Pool Betting Duty), 451 (General betting duty), 453 (Gaming Duty), 454 (Amusement machine licence duty), 457 (Bingo Duty), and 458 (Lottery Duty) will be amended as appropriate.
  2. If you have any questions about this change, please contact HMRC National Advice Service.