Finance Act 1997 (c. 16)

(The document as of February, 2008)

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Finance Act 1997

1997 CHAPTER 16

ARRANGEMENT OF SECTIONS

Content

Part I

Excise Duties
1. Alcoholic liquor duties
  1. 1. Rates of duty on spirits and wines of equivalent strength.
  2. 2. Rates of duty on lower strengths of wine and made-wine.
  3. 3. Duty on sparkling cider.
  4. 4. Cider labelled as strong cider.
  5. 5. Cider labelled as made-wine.
2. Hydrocarbon oil duties
  1. 6. Rates of hydrocarbon oil duties and of rebates.
  2. 7. Ultra low sulphur diesel.
3. Tobacco products duty
  1. 8. Rates of tobacco products duty.
4. Air passenger duty
  1. 9. Rates of air passenger duty.
5. Gaming duty
  1. 10. Gaming duty to replace gaming licence duty.
  2. 11. Rate of gaming duty.
  3. 12. Liability to pay gaming duty.
  4. 13. Supplemental provisions relating to gaming duty.
  5. 14. Subordinate legislation relating to gaming duty.
  6. 15. Interpretation of gaming duty provisions.
6. Vehicle excise duty
  1. 16. Increase in general rate.
  2. 17. Exemption for vehicles for disabled persons.
  3. 18. Provisions applying to exempt vehicles.
  4. 19. Issue of licences before payment of duty.
  5. 20. Removal and disposal of vehicles.
Part II

Insurance Premium Tax
1. New rates of tax
  1. 21. Rate of tax.
  2. 22. Premiums liable to tax at the higher rate.
  3. 23. Charge to tax where different rates apply.
  4. 24. Commencement of sections 21 to 23.
2. Taxable intermediaries and their fees
  1. 25. Certain fees to be treated as premiums under higher rate contracts.
  2. 26. Registration of taxable intermediaries.
  3. 27. Supplementary provisions.
3. Miscellaneous
  1. 28. Amounts charged by other intermediaries.
  2. 29. Prevention of pre-emption.
  3. 30. Tax point for payroll deductions.
Part III

Value Added Tax
1. Registration
  1. 31. Aggregation of businesses.
  2. 32. Voluntary registration.
2. Zero-rating
  1. 33. Sale of goods donated to charity.
  2. 34. Charitable institutions providing care etc.
3. Buildings and land
  1. 35. References to grants.
  2. 36. Buildings intended to be used as dwellings.
  3. 37. Supplies to non-taxable persons etc.
4. Exempt insurance supplies
  1. 38. Exempt insurance supplies.
5. Bad debt relief
  1. 39. Bad debt relief.
6. Groups of companies
  1. 40. Groups containing bodies of different descriptions.
  2. 41. Group supplies using an overseas member.
7. Incidental and supplemental provisions etc.
  1. 42. Services subject to the reverse charge.
  2. 43. Payments on account: appeals.
Part IV

Payments and overpayments in respect of indirect taxes
1. Value added tax
  1. 44. Liability of Commissioners to interest.
  2. 45. Assessment for overpayments of interest.
  3. 46. Repayments of overpayments: unjust enrichment.
  4. 47. Repayments and assessments: time limits.
  5. 48. Set-off of credits and debits.
  6. 49. Transitional provision for set-offs etc.
2. Excise duties and other indirect taxes
  1. 50. Overpayments, interest, assessments, etc.
3. Enforcement of payment
  1. 51. Enforcement by distress.
  2. 52. Enforcement by diligence.
  3. 53. Amendments consequential on sections 51 and 52.
Part V

Income Tax, Corporation Tax and Capital Gains Tax
1. Income tax charge, rates and reliefs
  1. 54. Charge and rates of income tax for 1997-98.
  2. 55. Modification of indexed allowances.
  3. 56. Blind person's allowance.
  4. 57. Limit on relief for interest.
2. Corporation tax charge and rate
  1. 58. Charge and rate of corporation tax for 1997.
  2. 59. Small companies.
3. Payments for wayleaves
  1. 60. Wayleaves for electricity cables, telephone lines, etc.
4. Schedule E
  1. 61. Phasing out of relief for profit-related pay.
  2. 62. Travelling expenses etc.
  3. 63. Work-related training.
5. Relieved expenditure, losses etc.
  1. 64. Postponed company donations to charity.
  2. 65. National Insurance contributions.
  3. 66. Expenditure on production wells etc.
  4. 67. Annuity business of insurance companies.
  5. 68. Consortium claims for group relief.
6. Distributions etc.
  1. 69. Special treatment for certain distributions.
  2. 70. Distributions of exempt funds.
  3. 71. Set-off against franked investment income.
  4. 72. FIDs paid to unauthorised unit trusts.
  5. 73. Tax advantages to include tax credits.
7. Investments etc.
  1. 74. Enterprise investment scheme.
  2. 75. Venture capital trusts.
  3. 76. Stock lending and manufactured payments.
  4. 77. Bond washing and repos.
  5. 78. National Savings Bank interest.
  6. 79. Payments under certain life insurance policies.
  7. 80. Futures and options: transactions with guaranteed returns.
8. Transfer of assets abroad
  1. 81. Transfer of assets abroad.
9. Leasing and loan arrangements
  1. 82. Finance leases and loans.
  2. 83. Loan relationships: transitions.
10. Capital allowances
  1. 84. Writing-down allowances on long-life assets.
  2. 85. Schedule A cases etc.
  3. 86. Capital allowances on fixtures.
11. Chargeable gains
  1. 87. Re-investment relief.
  2. 88. Conversion of securities: QCBs and debentures.
  3. 89. Earn-out rights.
12. Double taxation relief
  1. 90. Restriction of relief for underlying tax.
  2. 91. Disposals of loan relationships with or without interest.
13. Repayment supplement
  1. 92. Time from which entitlement runs.
Part VI

Inheritance Tax
1. 93. Rate bands.
2. 94. Agricultural property relief.
Part VII

Stamp Duty and Stamp Duty Reserve Tax
1. Stamp duty
  1. 95. Mergers of authorised unit trusts.
  2. 96. Demutualisation of insurance companies.
  3. 97. Relief for intermediaries.
  4. 98. Repurchases and stock lending.
  5. 99. Depositary receipts and clearance services.
2. Stamp duty reserve tax
  1. 100. Mergers of authorised unit trusts.
  2. 101. Direction to hold trust property on other trusts.
  3. 102. Relief for intermediaries.
  4. 103. Repurchases and stock lending.
  5. 104. Depositary receipts and clearance services.
  6. 105. Inland bearer instruments.
  7. 106. Repayment or cancellation of tax.
Part VIII

Miscellaneous and Supplemental
1. Miscellaneous
  1. 107. Petroleum revenue tax: non-field expenditure.
  2. 108. Payment of dividends on government stock.
  3. 109. Nil levy on dwelling-house disposals.
  4. 110. Obtaining information from social security authorities.
  5. 111. Report on VAT on energy saving materials.
2. Supplemental
  1. 112. Interpretation.
  2. 113. Repeals.
  3. 114. Short title.
Schedules:
1. Schedule 1
  
  Gaming duty: administration, enforcement etc.
  1. Part I
    
    The gaming duty register.
  2. Part II
    
    Other provisions.
2. Schedule 2
  
  Gaming duty: consequential and incidental amendments.
  1. Part I
    
    Amendments of the Customs and Excise Management Act 1979.
  2. Part II
    
    Other amendments.
3. Schedule 3
  
  Vehicle excise duty: exempt vehicles.
4. Schedule 4
  
  Insurance premium tax: the higher rate.
  1. Part I
    
    Interpretation.
  2. Part II
    
    Descriptions of premium.
5. Schedule 5
  
  Indirect taxes: overpayments etc.
  1. Part I
    
    Unjust enrichment.
  2. Part II
    
    Time limits.
  3. Part III
    
    Interest.
  4. Part IV
    
    Set-off involving landfill tax.
  5. Part V
    
    Recovery of excess payments by the Commissioners.
6. Schedule 6
  
  Assessments for excise duty purposes.
7. Schedule 7
  
  Special treatment for certain distributions.
8. Schedule 8
  
  Enterprise investment scheme: qualifying companies.
9. Schedule 9
  
  Venture capital trusts: qualifying holdings.
10. Schedule 10
  
  Stock lending arrangements and manufactured payments.
  1. Part I
    
    Stock lending.
  2. Part II
    
    Manufactured payments.
11. Schedule 11
  
  Futures and options: taxation of guaranteed returns.
12. Schedule 12
  
  Leasing arrangements: finance leases and loans.
  1. Part I
    
    Leasing arrangements where any of the return on investment is in capital form.
  2. Part II
    
    Other finance leases.
  3. Part III
    
    Insurance companies.
  4. Part IV
    
    Supplementary provisions.
13. Schedule 13
  
  Loan relationships: amendment of transitional provisions.
14. Schedule 14
  
  Capital allowances on long-life assets.
15. Schedule 15
  
  Capital allowances: Schedule A cases etc.
16. Schedule 16
  
  Capital allowances on fixtures.
  1. Part I
    
    Amendments of the Capital Allowances Act 1990.
  2. Part II
    
    Consequential amendment of the Taxes Management Act 1970.
17. Schedule 17
  
  Chargeable gains: re-investment relief.
18. Schedule 18
  
  Repeals.
  1. Part I
    
    Hydrocarbon Oil Duty.
  2. Part II
    
    Gaming Duty.
  3. Part III
    
    Vehicle Excise and Registration: Exempt vehicles.
  4. Part IV
    
    Value Added Tax.
  5. Part V
    
    Indirect taxes.
  6. Part VI
    
    Income Tax, Corporation Tax and Capital Gains Tax.
  7. Part VII
    
    Stamp Duty and Stamp Duty Reserve Tax.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[19th March 1997]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--

Part I Excise Duties

Alcoholic liquor duties

1 Rates of duty on spirits and wines of equivalent strength

(1) In section 5 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (spirits), for "£19.78" there shall be substituted "£18.99".

(2) In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for "19.78" there shall be substituted "18.99".

(3) This section shall be deemed to have come into force at 6 o'clock in the evening of 26th November 1996.

2 Rates of duty on lower strengths of wine and made-wine

(1) For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted--

Part I Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent.	43.28
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.	59.51
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling	140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.	195.63
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.	200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.	187.24

(2) This section shall be deemed to have come into force on 1st January 1997.

3 Duty on sparkling cider

(1) In subsection (1A) of section 62 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rates of excise duty on cider)--

(a) in paragraph (a), after "exceeding 7.5 per cent." there shall be inserted "which is not sparkling cider"; and

(b) immediately before the word "and" at the end of that paragraph there shall be inserted the following paragraph--

" (aa) £36.45 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.; " .

(2) After subsection (6) of that section there shall be inserted the following subsection--

" (7) References in this section to making cider shall be construed as including references to producing sparkling cider by rendering cider sparkling; and references in this section to cider made in the United Kingdom, to makers of cider and to making cider for sale shall be construed accordingly. "

(3) After that section there shall be inserted the following section--

" 62A Meaning of "sparkling" etc. in section 62

(1) This section applies for the purposes of section 62 above.

(2) Cider which is for the time being in a closed bottle is sparkling if, due to the presence of carbon dioxide, the pressure in the bottle, measured at a temperature of 20 degrees C, is not less than 3 bars in excess of atmospheric pressure.

(3) Cider which is for the time being in a closed bottle is sparkling regardless of the pressure in the bottle if the bottle has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(4) Cider which is not for the time being in a closed container is sparkling if it has characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.

(5) Cider shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either--

(a) falls within subsection (2) above; or

(b) takes on characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.

(6) Cider which has not previously been rendered sparkling by virtue of subsection (5) above shall be regarded as having been rendered sparkling if it is transferred into a closed bottle which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(7) Cider which is in a closed bottle and has not previously been rendered sparkling by virtue of subsection (5) or (6) above shall be regarded as having been rendered sparkling if the stopper of its bottle is exchanged for a stopper of a kind mentioned in subsection (6) above. "

(4) In section 64 of that Act (remission or repayment of duty on spoilt cider), after subsection (1) there shall be inserted the following subsection--

" (1A) In subsection (1) above the references to a maker of cider include references to any person who is taken for the purposes of section 62 above to be a maker of cider. "

(5) This section shall be deemed to have come into force on 1st January 1997.

(6) Any order or regulations made under section 62 or 64 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 before 1st January 1997--

(a) shall have effect (but only if and for so long as the order or regulations would be in force apart from this subsection) as if the amendments made to that Act by this section had been made before the making of the order or regulations, and

(b) shall be deemed at all times on or after that date so to have had effect.

4 Cider labelled as strong cider

(1) After the section 62A inserted into the Alcoholic Liquor Duties Act 1979 by section 3 above there shall be inserted the following section--

" 62B Cider labelled as strong cider

(1) For the purposes of this Act, any liquor which would apart from this section be standard cider and which--

(a) is in an up-labelled container, or

(b) has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,

shall be deemed to be strong cider, and not standard cider.

(2) Accordingly, references in this Act to making cider include references to--

(a) putting standard cider in an up-labelled container; or

(b) causing a container in which there is standard cider to be up-labelled.

(3) Where, by virtue of this section, any duty is charged under section 62 above on any cider, a rebate shall be allowed in respect of the amount of any duty charged on that cider under that section otherwise than by virtue of this section.

(4) For the purposes of this section--

(a) "standard cider" means cider which is not sparkling and is of a strength not exceeding 7.5 per cent.; and

(b) "strong cider" means cider which is not sparkling and is of a strength exceeding 7.5 per cent.

(5) For the purposes of this section a container is up-labelled if there is anything on--

(a) the container itself,

(b) a label or leaflet attached to or used with the container, or

which states or tends to suggest that the strength of any liquor in that container falls within the strong cider strength range.

(6) For the purposes of subsection (5) above, a strength falls within the strong cider strength range if it exceeds 7.5 per cent. but is less than 8.5 per cent. "

(2) This section shall be deemed to have come into force on 1st January 1997.

5 Cider labelled as made-wine

(1) After section 55A of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 there shall be inserted the following section--

" 55B Cider labelled as made-wine

(1) For the purposes of this Act, any liquor which would apart from this section be cider and which--

(a) is in an up-labelled container, or

(b) has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,

shall be deemed to be made-wine, and not cider.

(2) Accordingly, references in this Act to producing made-wine include references to--

(a) putting cider in an up-labelled container; or

(b) causing a container in which there is cider to be up-labelled.

(3) For the purposes of this Act, where any liquor is deemed by this section to be made-wine, it shall be deemed--

(a) if it is in an up-labelled container, to be made-wine of the strength that the labelling for the container states or tends to suggest; and

(b) if it is no longer in an up-labelled container, to be made-wine of the strength stated or suggested by the labelling for the up-labelled container in which it was contained when it was first deemed by this section to be made-wine.

(4) Subsection (3)(a) above has effect subject to any provision that may be made by regulations under section 2(3) above.

(5) Where, by virtue of this section, any duty is charged under section 55 above on any liquor, a rebate shall be allowed in respect of the amount of any duty charged on that liquor under section 62 below.

(6) For the purposes of this section a container is up-labelled if the labelling for the container states or tends to suggest that the strength of any liquor in that container is or exceeds 8.5 per cent.

(7) In this section references to the labelling for any container are references to anything on--

(a) the container itself,

(b) a label or leaflet attached to or used with the container, or

(2) In section 1 of that Act (interpretation)--

(a) in subsection (5) (meaning of "made-wine"), after "subsection (10)" there shall be inserted "and section 55B(1)"; and

(b) in subsection (6) (meaning of "cider"), after "means" there shall be inserted ", subject to section 55B(1) below,".

(3) In section 2(3A) of that Act (regulations may provide for duty to be charged by reference to strengths shown on bottle labels)--

(a) after the word "beer,", in the first place where it occurs, there shall be inserted "cider,"; and

(b) for the words "spirits, beer, wine or made-wine", in the second place where they occur, there shall be substituted "liquor in that bottle or other container".

(4) In section 56(1)(c) of that Act (restriction on use of wine in production of made-wine), after "of wine" there shall be inserted "or cider".

(5) Subsections (1) and (2) above shall be deemed to have come into force on 1st January 1997.

Hydrocarbon oil duties

6 Rates of hydrocarbon oil duties and of rebates

(1) In section 6(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, for "£0.3912" (duty on light oil) and "£0.3430" (duty on heavy oil) there shall be substituted "£0.4168" and "£0.3686", respectively.

(2) In section 8(3) of that Act (duty on road fuel gas), for "£0.2817" there shall be substituted "£0.2113".

(3) In section 11(1) of that Act (rebate on heavy oil), for "£0.0181" (fuel oil) and "£0.0233" (gas oil) there shall be substituted "£0.0194" and "£0.0250", respectively.

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for "£0.0181" there shall be substituted "£0.0194".

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 26th November 1996.

7 Ultra low sulphur diesel

(1) In section 1 of the Hydrocarbon Oil Duties Act 1979 (definitions of oil)--

(a) in subsection (1), for "(2) to (4)" there shall be substituted "(2) to (6)"; and

(b) after subsection (4) there shall be inserted the following subsections--

" (5) "Gas oil" means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.

(6) "Ultra low sulphur diesel" means gas oil the sulphur content of which does not exceed 0.005 per cent. by weight or is nil. "

(2) In section 6 of that Act (excise duty on hydrocarbon oil), in subsection (1) (as amended by section 6 above), for the words from "the rate of £0.4168" to the end of the subsection there shall be substituted "the rates specified in subsection (1A) below."

(3) After subsection (1) of that section there shall be inserted the following subsection--

" (1A) The rates at which the duty shall be charged are--

(a) £0.4168 a litre in the case of light oil;

(b) £0.3586 a litre in the case of ultra low sulphur diesel; and

(4) In subsection (3) of that section, for "that subsection" there shall be substituted "subsection (1A) above".

(5) In section 11(1) of that Act (rebate on heavy oil)--

(a) in paragraph (b), after "gas oil" there shall be inserted "which is not ultra low sulphur diesel";

(b) for the word "and" at the end of that paragraph there shall be substituted--

" (ba) in the case of ultra low sulphur diesel, of £0.0250 a litre less than the rate at which the duty is for the time being chargeable; and " ; and

(6) In section 13AA(6) of that Act (rate for rebated gas oil), for "section 6(1) above in the case of heavy oil" there shall be substituted "section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel,".

(7) In subsection (1) of section 24 of that Act (control of use of duty-free and rebated oil), after "section 9(1) or (4)," there shall be inserted "section 11,".

(8) In section 27(1) of that Act (interpretation)--

(a) after the definition of "aviation gasoline" there shall be inserted the following definition--

" "gas oil" has the meaning given by section 1(5) above; " and

(b) after the definition of "road vehicle" there shall be inserted the following definition--

" "ultra low sulphur diesel" has the meaning given by section 1(6) above. "

(9) In Schedule 2A to that Act (mixing of heavy oil)--

(a) in paragraph 4(a), after "section 11(1)(b)" there shall be inserted "or (ba)";

(b) in paragraph 6(b), after "section 11(1)(b)" there shall be inserted "or (ba)";

" Mixing different types of partially rebated gas oil

6A A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing--

(a) ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and

(b) gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act. " ;

(d) in paragraph 7 (complex mixtures of heavy oils), for the words from "if such a mixture" to the end of the paragraph there shall be substituted "if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above.";

(e) in paragraph 8(4) (rate for light oil), for "section 6(1)" there shall be substituted "section 6(1A)";

(f) in paragraph 9(2) (rate for heavy oil), for "in the case of heavy oil by section 6(1) of this Act" there shall be substituted "by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel"; and

(g) in paragraph 11 (interpretation), for " "fuel oil" and "gas oil" have the same meanings " there shall be substituted

(10) This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

Tobacco products duty

8 Rates of tobacco products duty

(1) For the Table of rates of duty in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted--

TABLE

1. Cigarettes	An amount equal to 21 per cent. of the retail price plus £65.97 per thousand cigarettes.
2. Cigars	£98.02 per kilogram.
3. Hand-rolling tobacco	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£43.10 per kilogram.

(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 26th November 1996.

Air passenger duty

9 Rates of air passenger duty

(1) In subsection (2) of section 30 of the [1994 c. 9.] Finance Act 1994 (rate of duty for journeys ending in the UK, another EEA State or certain territories for whose external relations either the UK or another member State is responsible), for "£5" there shall be substituted "£10".

(2) In subsection (4) of that section (rate of duty in other cases), for "£10" there shall be substituted "£20".

(3) This section applies in cases where, in accordance with section 28(2)(a) of that Act (duty becomes due when aircraft first takes off on passenger's flight), duty becomes due on or after 1st November 1997.

Gaming duty

10 Gaming duty to replace gaming licence duty

(1) A gaming licence shall not be required under section 13 of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (gaming licence duty) for any gaming on or after 1st October 1997; but a duty of excise (to be known as "gaming duty") shall be charged in accordance with section 11 below on any premises in the United Kingdom where gaming to which this section applies ("dutiable gaming") takes place on or after that date.

(2) Subject to subsections (3) and (4) below, this section applies to gaming by way of any of the following games, that is to say, baccarat, punto banco, big six, blackjack, boule, casino stud poker, chemin de fer, chuck-a-luck, craps, crown and anchor, faro, faro bank, hazard, poker dice, pontoon, French roulette, American roulette, super pan 9, trente et quarante, vingt-et-un, and wheel of fortune.

(3) This section does not apply to any lawful gaming which is gaming to which any of the following provisions applies and takes place in accordance with the requirements of that provision, that is to say--

(a) section 2(2) of the [1968 c. 65.] Gaming Act 1968 or Article 55(2) of the [S.I. 1985/1204 (N.I. 11).] Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (private parties);

(b) section 6 of that Act (premises licensed for the sale of liquor);

(d) section 41 of that Act or Article 126 of that Order (gaming at entertainments not held for private gain);

(e) section 15 or 16 of the [1976 c. 32.] Lotteries and Amusements Act 1976 or Article 153 or 154 of that Order (amusements with prizes).

(4) This section does not apply to any gaming which takes place on premises in respect of which a club or miners' welfare institute is for the time being registered under Part II of the [1968 c. 65.] Gaming Act 1968.

(5) The Treasury may by order made by statutory instrument add to the games mentioned in subsection (2) above if it appears to them, having regard to the character of the game and the circumstances in which it is played, that it is appropriate to do so.

(6) Any reference in this section, or in an order under subsection (5) above, to a particular game shall be taken to include a reference to any game (by whatever name called) which is essentially similar to that game.

11 Rate of gaming duty

(1) Gaming duty shall be charged on premises for every accounting period which contains a time when dutiable gaming takes place on those premises.

(2) Subject to subsection (3) below, the amount of gaming duty which is charged on any premises for any accounting period shall be calculated, in accordance with the following Table, by--

(a) applying the rates specified in that Table to the parts so specified of the gross gaming yield in that period from the premises; and

(b) aggregating the results.

Table

Part of gross gaming yield	Rate
The first £450,000	2½ per cent.
The next £2,250,000	12½ per cent.
The next £2,700,000	25 per cent.
The remainder	33⅓ per cent.

(3) Where, in an accounting period, unregistered gaming takes place on any premises, the amount of gaming duty which is charged on those premises for that period shall be equal to 33⅓ per cent. of the gross gaming yield in that period from the premises.

(4) For the purposes of subsection (3) above, unregistered gaming takes place on premises in an accounting period if--

(a) dutiable gaming takes place on those premises at any time in that period, and

(b) at that time those premises are not specified in the entry on the gaming duty register for a person by whom at that time they are notifiable for the purposes of paragraph 6 of Schedule 1 to this Act.

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