The Remote Gaming Duty Regulations 2007

Publication Date:January 01, 2007
 
FREE EXCERPT

2007No. 2192

EXCISE

The Remote Gaming Duty Regulations 2007

26thJuly2007

26thJuly2007

1stSeptember2007

The Commissioners for Her Majesty's Revenue and Customs 1 make the following Regulations in exercise of the powers conferred by sections 26I(3), 26J(3), 26J(5), 26J(7), 26J(8), 26K(1), 26K(2) and 26K(3) of the Betting and Gaming Duties Act 1981 2

Citation and commencement

1.These Regulations may be cited as the Remote Gaming Duty Regulations 2007 and come into force on 1st September 2007.

Interpretation

2.In these Regulations-

"the Act" refers to the Betting and Gaming Duties Act 1981;

"GD 120" or "GD 121" includes a version of the form with minor revisions;

"registered person" refers to a person on the Commissioners' register of those who provide facilities for remote gaming in respect of which remote gaming duty may be chargeable (see section 26J(1) of the Act).

Registration

3.-

(1) Registration of a person (P) in relation to P's provision of facilities for remote gaming in respect of which remote gaming duty 3 may be chargeable is conditional on a successful application by P to the Commissioners.

(2) The Commissioners need not register P as of earlier than the fourteenth day after the one on which they receive that application.

But if P is a foreign person (see section 26J(6) of the Act), they need not register P as of any day in the month that starts on the day they receive that application.

(3) Any application must be made on the form GD 120 as provided to the applicant by the Commissioners (reproduced in the Schedule - Application for registration), and must provide all the relevant information sought by that form.

This includes the signing of the declaration, if appropriate, that the other information on the form and in any accompanying document is true and complete.

(4) A person whom the Commissioners have registered in relation to the provision of such facilities must notify them of any change to that information, and in this context "change" includes failing or ceasing to provide such facilities.

The notification must be in writing.

It must be delivered to the Commissioners no later than the fourteenth day after the change in question.

(5) A person whom the Commissioners have registered in relation to the provision of such facilities may be de-registered by them for failing or ceasing to provide such facilities.

(6) The Commissioners may make the registration or continued registration of a foreign person (see section 26J(6) of the Act) conditional on that person (P)-

(a) providing what the Commissioners consider adequate security for payment of any remote gaming duty for which P is or may become liable (see section 26I(1) of the Act);(b) appointing a person other than a foreign person (and whom the Commissioners otherwise consider suitable for the purpose) as a representative with responsibility for discharging P's liability for payment of remote gaming duty.

The expression "foreign person" in sub-paragraph (b) carries the meaning described by section 26J(6), but disregarding the reference to section 26J(5), of the Act.

4.-

(1) Two or more bodies corporate are eligible to be treated as members of a group for the purposes of their being registered as mentioned in regulation 3(1) if each of them provides such facilities in reliance on a remote operating licence (see sections 26A(2) and 26B(a) of the Act), and-

(a) one of them controls each of the others;(b) one person (whether a body corporate or an individual) controls all of them; or(c) two or more individuals carrying on a business in partnership control all of them.

(2) Such treatment is conditional on a written application to the Commissioners for this purpose.

(3) Unless under paragraph (5) the Commissioners refuse the application, the bodies corporate shall be treated as members of a group as mentioned in paragraph (1) from such date as is specified in the application.The representative member of the group shall be the one specified as such in the application.

(4) Where any bodies corporate are treated as members of a group as mentioned in paragraph (1) and a written application for the purpose is made to the Commissioners and not refused by them under paragraph (5), then, from such time as is specified in the application-

(a) a further body eligible to be so treated shall be included among the bodies so treated; or(b) a body corporate shall be excluded from the bodies so treated; or(c) another member of the group shall be substituted as the representative member; or(d) the bodies corporate shall no longer be treated as members of the group.

(5) The Commissioners may refuse an application under paragraph (3) or (4), but only if it appears to them necessary to do so for the protection of the revenue from remote gaming duty.

(6) Where-

(a) a body corporate is treated as a member of a group under this regulation by virtue of being controlled by any person, and(b) the Commissioners consider that it has ceased to be so controlled,

that treatment is terminated from such date as the Commissioners specify in a notice they give to that body corporate or that person.

(7) Where-

(a) a notice under paragraph (6) is given to a body corporate which is the representative member of the group,(b) there are two or more other bodies corporate who will continue to be treated as members of the group after the time when that notice takes effect, and(c) none of those bodies corporate is substituted from that time, or from before that time, as the representative member of the group in pursuance of an application under paragraph...

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