CLAUSE 15: GAMING DUTY: INTERPRETATION OF GAMING DUTY PROVISIONS

INTRODUCTION

1. This clause contains definitions; construes the provisions of this Act as one with the Customs and Excise Management Act 1979, thereby including its definitions; and ensures that the requirement to pay gaming duty does not legitimate gaming that is illegal.

DETAILS OF THE CLAUSE

2. Subsection (1) introduces provisions for the interpretation of terms used in the other sections and in Schedule 1 (referred to collectively as "the gaming duty provisions of this Act").

3. Subsection (2) provides for the gaming duty provisions of this Act to be treated as if they formed part of the Customs and Excise Management Act 1979.

4. Subsection (3) defines the terms "accounting period", " dutiable gaming", "gaming", "the gaming duty register", "premises" and "provider" for the purpose of the gaming duty provisions of this Act.

5. Subsection (4) clarifies that making unlicensed gaming (under the Gaming Act 1968) liable to gaming duty, does not make such gaming lawful.

BACKGROUND

6. The clause gives certain definitions and ensures that the clauses can be interpreted as one with the Customs and Excise Management Act 1979. It also ensures that the charging and payment of gaming duty does not lend legality to an otherwise illegal activity. We wish to ensure that an illegal activity can be taxed, but we want it to remain unlawful.