Gaming Duties Act 1971

1: Short Title, commencement, etc
1: This Act may be cited as the Gaming Duties Act 1971.
2: Part 1 Part 3 Schedule 1
3: Part 2 Part 3 Schedule 2
4: This Act is one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994 Section 1(4) replaced 1 October 1996 section 2(1) Gaming Duties Amendment Act 1996
2: Application
1:
2: This Act shall, with respect to lottery duty, apply to all lotteries drawn on or after 1 April 1971. Section 2(1) repealed 1 September 1976 section 2(2) Gaming Duties Amendment Act 1976
3: Interpretation
In this Act, unless the context otherwise requires,— Commissioner the Tax Administration Act 1994 New Zealand lottery section 4(1) officer of the department Tax Administration Act 1994 organiser section 236 prescribed the Tax Administration Act 1994 TAB NZ section 5(1) year Terms defined in sections 12B 12M 1954 No 52 ss 2, 164, 165(5), 172(1), (1A) 1962 No 114 s 43 1967 No 8 s 2 Section 3 amended 20 December 1991 Gaming Duties Amendment Act 1991 Section 3 Agency repealed 1 August 2020 section 129 Racing Industry Act 2020 Section 3 betting profits repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 Board repealed 1 July 2019 section 27(1) Racing Reform Act 2019 Section 3 Commissioner amended 1 April 1995 Income Tax Act 1994 Section 3 fixed-odds race betting losses repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 fixed-odds race betting profits repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 fixed-odds racing betting repealed 21 September 2021 section 27(2) Racing Reform Act 2019 Section 3 fixed-odds sports betting losses repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 fixed-odds sports betting profits repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 gross investments repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 lottery repealed 1 July 2004 section 374 Gambling Act 2003 Section 3 New Zealand lottery inserted 1 July 2004 section 374 Gambling Act 2003 Section 3 officer of the department inserted 23 September 1997 section 120(2) Taxation (Remedial Provisions) Act 1997 Section 3 organiser replaced 1 July 2004 section 374 Gambling Act 2003 Section 3 prescribed amended 1 April 1995 Income Tax Act 1994 Section 3 race repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 race meeting repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 racing club repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 restricted totalisator club repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 special investments repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 sporting event repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 sports betting repealed 21 September 2021 section 27(2) Racing Reform Act 2019 Section 3 TAB NZ inserted 1 August 2020 section 129 Racing Industry Act 2020 Section 3 totalisator club repealed 1 August 2003 section 69(1) Racing Act 2003 Section 3 totalisator racing betting repealed 21 September 2021 section 27(2) Racing Reform Act 2019 Section 3 winning dividend repealed 21 September 2021 section 27(2) Racing Reform Act 2019
1: Totalisator duty
Part 1 repealed 21 September 2021 section 30 Racing Reform Act 2019
4: Totalisator duty
Section 4 repealed 21 September 2021 section 30 Racing Reform Act 2019
5: TAB NZ Section 5 repealed 21 September 2021 section 30 Racing Reform Act 2019
6: Payment of totalisator duty by racing club
Section 6 repealed 1 August 2003 section 69(1) Racing Act 2003
7: Payment of totalisator duty by the Totalisator Agency Board
Section 7 repealed 1 August 2003 section 69(1) Racing Act 2003
8: Interest on unpaid totalisator duty
Section 8 repealed 26 July 1996 section 4 Gaming Duties Amendment Act 1996
2: Lottery duty
9: Lottery duty
There shall be paid to the Crown a duty (in this Act referred to as lottery duty 5.5 1954 No 52 s 172(2) Section 9 amended 1 October 1986 Gaming Duties Amendment Act 1986
10: Return to be furnished to Commissioner
The organiser of a lottery shall, within 14 days after the date of the drawing of the lottery, deliver to the Commissioner a statement in the prescribed form of the lottery duty payable in respect of that lottery: provided that the Commissioner may, pursuant to any special arrangement, exempt in writing, either absolutely or conditionally, any organiser from compliance with the foregoing provisions of this section in respect of any lottery or series of lotteries.
11: Payment of lottery duty
1: The lottery duty payable in respect of each lottery shall be paid by the organiser of that lottery to the Commissioner within 14 days after the date of the drawing of the lottery.
2: Lottery duty payable by the organiser of any lottery shall constitute a debt due and payable to the Crown by the organiser. 1954 No 52 s 172(3)
12: Interest on unpaid lottery duty
Section 12 repealed 26 July 1996 section 5 Gaming Duties Amendment Act 1996
12A: Application to
instant game that is New Zealand lottery In relation to an instant game that is a New Zealand lottery
a: as if, for the words represented in the drawing of any lottery, whether the tickets have been disposed of by sale or otherwise section 9 sold
b: as if, for the words drawing of section 10 closing of the sale of tickets in
c: as if, for the words drawing of section 11(1) closing of the sale of tickets in Section 12A inserted 29 August 1991 Gaming and Lotteries Amendment Act (No 2) 1991 Section 12A heading amended 1 July 2004 section 374 Gambling Act 2003 Section 12A amended 1 July 2004 section 374 Gambling Act 2003
2A: Gaming machine duty
Part 2A inserted 20 December 1991 Gaming Duties Amendment Act 1991
12B: Interpretation
In this Part, unless the context otherwise requires,— corporate society section 4(1) dutiable game
a: means gambling by means of a gaming machine under the Gambling Act 2003
b: does not include casino gambling as defined in section 34 gaming machine section 4(1) gaming machine operator
a: a corporate Gambling Act 2003
b: any person who conducts, otherwise than pursuant to a licence issued under that Act, any dutiable game;— and, in relation to any return period and to the obligations and liabilities under sections 12D to 12F section 12K gaming machine profits a − b where— a is the total amount of all machine income of the gaming machine operator in respect of all dutiable games conducted by the gaming machine operator that are played during the return period; and b is the total amount of all prizes paid during the return period in respect of those dutiable games machine income play played prizes paid return period section 12D(1) section 12D(2) Section 12B inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12B corporate society inserted 3 March 2015 section 129(4) Gambling Amendment Act 2015 Section 12B dutiable game replaced 1 July 2004 section 374 Gambling Act 2003 Section 12B gaming machine amended 1 July 2004 section 374 Gambling Act 2003 Section 12B gaming machine operator replaced 1 July 2004 section 374 Gambling Act 2003 Section 12B gaming machine operator amended 3 March 2015 section 129(2) Gambling Amendment Act 2015 Section 12B society repealed 3 March 2015 section 129(3) Gambling Amendment Act 2015
12C: Gaming machine duty
There shall be paid to the Crown a duty (in this Act referred to as gaming machine duty Section 12C inserted 20 December 1991 Gaming Duties Amendment Act 1991
12D: Monthly returns to be furnished to Commissioner
1: Every gaming machine operator shall, on or before the 20th day of each month in each year, deliver to the Commissioner a statement in the prescribed form of—
a: the gaming machine profits of the gaming machine operator for the previous month; and
b: the gaming machine duty payable by the gaming machine operator in respect of those gaming machine profits for that previous month.
2: The Commissioner may, upon written application by a gaming machine operator, authorise the gaming machine operator to furnish statements under subsection (1) for periods ending on a day other than the last day of a calendar month (being a day not more than 7 days earlier or 7 days later than any such last day), and where the Commissioner does so—
a: each return period of the gaming machine operator shall—
i: commence with the day following the last day of the gaming machine operator's immediately preceding return period; and
ii: end with the close of the day authorised by the Commissioner under this subsection; and
b: the gaming machine operator shall furnish statements of gaming machine profits and duty payable in accordance with subsection (1) as if references in that subsection to the previous month were references to the return period that last ended before the 20th day of the month by which the statement is required to be delivered.
3: A statement of gaming machine profits and gaming duty payable in respect of any return period that purports to be made by or on behalf of any gaming machine operator shall for all purposes be deemed to have been made by that gaming machine operator, or by that gaming machine operator's authority, unless the contrary is proved. Section 12D inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12D(2) replaced 14 December 1992 Gaming Duties Amendment Act 1992
12E: Payment of gaming machine duty
Every gaming machine operator shall, not later than the last day allowed under section 12D Section 12E inserted 20 December 1991 Gaming Duties Amendment Act 1991
12F: Interest on unpaid gaming machine duty
Section 12F repealed 26 July 1986 section 6 Gaming Duties Amendment Act 1996
12FA: Power of Commissioner in respect of small amounts
Where, in relation to any gaming machine duty payable by a gaming machine operator in respect of any return period, the amount of any such duty that remains unpaid at its due date for payment does not exceed $5,—
a: the Commissioner may refrain from collecting that unpaid duty; and
b: no interest shall be payable under section 12F Section 12FA inserted 14 December 1992 Gaming Duties Amendment Act 1992
12G: Assessment of duty
1: Subject to subsection (4), where—
a: any person makes default in delivering any statement required to be delivered by that person pursuant to section 12D
b: the Commissioner is not satisfied with any such statement delivered; or
c: the Commissioner is not satisfied that the amount of any gaming machine duty paid by any person is the correct amount; or
d: the Commissioner has reason to suppose that any person, although the person has not delivered a statement under section 12D the Commissioner may make an assessment of the amount of gaming machine profits on which, in the Commissioner's judgment, gaming machine duty ought to be paid or to have been paid by the person, and of the amount of gaming machine duty payable and, if appropriate, the amount of any interest payable under section 12F
2: The Commissioner may from time to time and at any time make all such alterations in or additions to an assessment made under this section as the Commissioner thinks necessary to ensure its correctness, notwithstanding that gaming machine duty already assessed may have been paid.
3: The Commissioner shall cause written notice to be given to the person of any assessment or amended assessment made under this section, but the omission to give any notice under this subsection shall not invalidate the assessment or in any manner affect its operation.
4: Where a person has delivered a statement pursuant to section 12D
a: where an assessment has not been made in respect of the return period, to make an assessment; or
b: where an assessment has been made in respect of the return period, to amend after the expiration of 4 years from the end of the month in which the statement was delivered or, as the case may be, the assessment was made, unless, in the opinion of the Commissioner, the person knowingly or fraudulently failed to make a full and true disclosure of all the material facts necessary to determine the amount of gaming machine duty payable in respect of the return period. Section 12G inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12G(4)﻿(b) amended 24 October 2001 section 265(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001
12H: Assessments deemed correct except in challenge proceedings
1: Except in proceedings challenging an assessment under Part 8A
2: The production of any document under the hand of the Commissioner or an officer of the department section 12D an officer of the department Section 12H inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12H heading replaced 1 October 1996 section 7 Gaming Duties Amendment Act 1996 Section 12H(1) amended 1 October 1996 section 7 Gaming Duties Amendment Act 1996 Section 12H(2) amended 23 September 1997 section 120(3)﻿(a) Taxation (Remedial Provisions) Act 1997 Section 12H(2) amended 23 September 1997 section 120(3)﻿(b) Taxation (Remedial Provisions) Act 1997
12HA: Application of Parts 4A and 8A of Tax Administration Act 1994
1: Parts 4A 8A amended assessment
2: Subsection (1) does not apply to any notice of amended assessment amended assessment Section 12HA inserted 1 October 1996 section 8 Gaming Duties Amendment Act 1996 Section 12HA(1) amended 24 October 2001 section 266(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 12HA(2) amended 24 October 2001 section 266(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001
12I: Objections to assessments
Section 12I repealed 1 October 1996 section 9(1) Gaming Duties Amendment Act 1996
12J: Commissioner may amend assessment, or objection may be submitted to Taxation Review Authority
Section 12J repealed 1 October 1996 section 10(1) Gaming Duties Amendment Act 1996
12K: Recovery of duty
1: Any gaming machine duty payable by a gaming machine operator under this Part shall be recoverable as a debt due to the Crown.
2: If any gaming machine duty is not paid by any gaming machine operator within the time specified in section 12E
a: in the case of an incorporated gaming machine operator, by all persons who, at any time during the return period in respect of which the duty is payable, were officers, trustees, or other persons acting in the management of the gaming machine operator, including the secretary and treasurer thereof:
b: in the case of an unincorporated gaming machine operator, by all persons who, at any time during the return period in respect of which the duty is payable, were members, officers, or trustees of the gaming machine operator.
3: Where a person has not paid all or any part of the amount of gaming machine duty payable by that person, the amount of the duty for the time being unpaid to the Commissioner shall, in the application of the assets of the person in the circumstances specified in paragraphs (a) to (c) of section 42(2)
4: Sections 158 to 165
a: every reference in those provisions to tax were a reference to gaming machine duty; and
b: the reference to an assessment in the said section 162
c: every reference to this Act sections 164 165 Section 12K inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12K(4) amended 1 April 1995 Income Tax Act 1994 Section 12K(4)﻿(b) amended 1 April 1995 Income Tax Act 1994 Section 12K(4)﻿(c) amended 1 April 1995 Income Tax Act 1994
12L: Deduction of duty from payments due to defaulters
1: Where a person (in this section referred to as the defaulter
1A: A notice of amount to be deducted or extracted issued under subsection (1) may include a daily amount of interest as well as the amount required to be deducted or extracted.
1B: The daily amount of interest notified under subsection (1A) shall be calculated for each day, commencing on the date of the notice and ending on the day on which the sum required by the notice is deducted or extracted.
1C: For the purposes of subsection (1), an amount payable or becoming payable includes money that—
a: is held in a joint bank account in the name of the defaulter and 1 or more other persons; and
b: can be withdrawn from the account by or on behalf of the defaulter without a signature or other authorisation being required at the time of the withdrawal from, or on behalf of, the other person or persons.
1D: Subsection (1C) does not apply when the joint bank account is an account of a partnership that files a return of income under section 33(1)
2: A copy of every notice given under subsection (1) shall be given to the defaulter by the Commissioner.
3: Whenever, pursuant to a notice under this section, any deduction is made from any amount payable to a defaulter, the defaulter is entitled to receive from the person making the deduction a statement in writing of the fact of the deduction and the purpose for which it was made.
4: Where any notice under this section relates to any amount payable that consists of wages or salary, the sums required to be deducted therefrom shall be computed so as to not exceed the greater of—
a: an amount equal to the lesser of the following amounts:
i: an amount calculated at the rate of 10% per week of the gaming machine duty due and payable by the person at the date of the notice:
ii: an amount calculated at the rate of 20% of the wages or salary:
b: the amount of $10 per week.
4B: Despite subsection (2), for a notice relating to an amount of wages or salary described in subsection (4), the Commissioner may dispense with the requirement to send a copy of the notice to the defaulter if, after making reasonable inquiries, the Commissioner has, or can find, no valid address for the defaulter.
5: Any person making any deduction pursuant to a notice under this section shall be deemed to have been acting under the authority of the defaulter to whom the notice relates and of all other persons concerned, and is hereby indemnified in respect of such deduction.
6: The sum deducted from any amount pursuant to a notice under this section shall be deemed to be held in trust for the Crown, and, without prejudice to any other remedies against the person making the deduction or any other person, shall be recoverable in the same manner in all respects as if it were gaming machine duty payable by the person.
7: Any notice under this section may be at any time revoked by the Commissioner by a subsequent notice to the person to whom the original notice was given, and shall be so revoked where the Commissioner is satisfied that all unpaid gaming machine duty then due and payable by the defaulter has been paid.
8: Section 12L inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12L(1A) inserted 23 October 1997 section 120(4) Taxation (Remedial Provisions) Act 1997 Section 12L(1B) inserted 23 October 1997 section 120(4) Taxation (Remedial Provisions) Act 1997 Section 12L(1C) inserted 21 December 2010 section 185 Taxation (GST and Remedial Matters) Act 2010 Section 12L(1D) inserted 21 December 2010 section 185 Taxation (GST and Remedial Matters) Act 2010 Section 12L(4B) inserted 2 June 2016 section 226 Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 Section 12L(8) repealed 26 July 1996 section 11 Gaming Duties Amendment Act 1996
2B: Casino duty
Part 2B inserted 20 December 1991 Gaming Duties Amendment Act 1991
12M: Interpretation
In this Part, unless the context otherwise requires,— casino Gambling Act 2003 casino gambling section 34 casino losses casino casino casino win casino operator subpart 5
a: the holder of a temporary authority to carry on the operation of a casino granted under section 187
b: in relation to a return period and to the obligations and liabilities under sections 12N to 12Q casino win
a: the amount of gaming wins paid out by the casino in the return period; and
b: the amount of casino losses (if any) of the casino for the immediately preceding return period chips section 4(1) gaming income casino
a: all amounts in money or money's worth paid to the casino
b: all amounts in money, or money's worth other than chips, paid or payable to the casino casino gambling gaming wins casino
a: all amounts paid by the casino
b: all amounts in money, or in money's worth other than chips, paid or returned by the casino casino gambling play return period casino section 12O(1) Section 12M inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12M authorised game repealed 1 July 2004 section 374 Gambling Act 2003 Section 12M casino amended 1 July 2004 section 374 Gambling Act 2003 Section 12M casino gambling inserted 1 July 2004 section 374 Gambling Act 2003 Section 12M casino losses amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M casino operator replaced 1 July 2004 section 374 Gambling Act 2003 Section 12M casino win replaced 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M chips amended 1 July 2004 section 374 Gambling Act 2003 Section 12M gaming income amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M gaming income amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M gaming income amended 1 July 2004 section 374 Gambling Act 2003 Section 12M gaming income amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M gaming wins amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M gaming wins amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M gaming wins amended 3 March 2015 section 129(5) Gambling Amendment Act 2015 Section 12M gaming wins amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12M play replaced 1 July 2004 section 374 Gambling Act 2003 Section 12M return period amended 14 December 1992 Gaming Duties Amendment Act 1992
12N: Casino duty
There shall be paid to the Crown a duty (in this Act referred to as casino duty casino Section 12N inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12N amended 14 December 1992 Gaming Duties Amendment Act 1992
12O: Monthly returns to be furnished to Commissioner
1: Every casino operator shall, on or before the 20th day of each month in each year, deliver to the Commissioner a statement in the prescribed form of—
a: the casino win of the casino
b: the casino duty payable
2: Where, in any month, the licence of a casino operator licensed under the Gambling Act 2003
a: the casino win of the casino
b: the casino duty payable
3: A statement of casino win and casino duty payable in respect of any return period that purports to be made by or on behalf of any casino operator shall for all purposes be deemed to have been made by that casino operator, or by that casino operator's authority, unless the contrary is proved. Section 12O inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12O(1)﻿(a) amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12O(1)﻿(b) amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12O(2) amended 1 July 2004 section 374 Gambling Act 2003 Section 12O(2)﻿(a) amended 14 December 1992 Gaming Duties Amendment Act 1992 Section 12O(2)﻿(b) amended 14 December 1992 Gaming Duties Amendment Act 1992
12P: Payment of casino duty
Every casino operator shall, not later than the last day allowed under section 12O Section 12P inserted 20 December 1991 Gaming Duties Amendment Act 1991
12Q: Interest on unpaid casino duty
Section 12Q repealed 26 July 1996 section 12 Gaming Duties Amendment Act 1996
12R: Assessments, objections, and recovery of duty
Sections 12G , 12H 12HA 12K 12L
a: every reference in those provisions to gaming machine duty were a reference to casino duty; and
b: every reference in those provisions to a gaming machine operator were a reference to a casino operator; and
c: every reference in those provisions to section 12D section 12O
d: every reference in those provisions to section 12E section 12P
e: every reference in those provisions to section 12F section 12Q Section 12R inserted 20 December 1991 Gaming Duties Amendment Act 1991 Section 12R amended 24 October 2001 section 267(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 12R amended 26 July 1996 section 13 Gaming Duties Amendment Act 1996
3: Miscellaneous provisions
13: Refund of duty or interest paid in error or in excess
1: Where, at any time within 8 years after the date of payment, or if application for the refund is made in writing within that period, the Commissioner is satisfied that any duty or interest payable under this Act or any previous Act imposing totalisator duty or lottery duty has been paid in error or excess, the Commissioner
2: All money payable under this section by way of refund of duty or interest shall be paid out of a Crown Bank Account
3: A refund under this section must be made in accordance with the requirements of section 184A 1954 No 52 ss 6, 41 Section 13(1) amended 1 July 2019 section 29 Racing Reform Act 2019 Section 13(2) amended 25 January 2005 section 83(7) Public Finance Act 1989 Section 13(3) inserted 7 October 1998 section 79(1) Taxation (Simplification and Other Remedial Matters) Act 1998
14: Duty recoverable by Commissioner in his official name
Section 14 repealed 26 July 1996 section 14 Gaming Duties Amendment Act 1996
14A: Disclosure of information
1: No obligation as to secrecy or other restriction upon the disclosure of information imposed by any enactment or otherwise shall prevent either—
a: the Commissioner of Inland Revenue or any officer authorised in that behalf; or
b: the Secretary for Internal Affairs or any officer authorised in that behalf,— from disclosing to each other information obtained for the purposes of the administration of the Gambling Act 2003 Part 2A Part 2B Part 2A Part 2B
2: Information obtained pursuant to subsection (1) shall not be disclosed except—
a: to the persons authorised under that subsection; or
b: for the purposes of any proceedings connected with a matter in relation to which those persons so authorised perform their duties. Section 14A inserted 20 December 1991 Gaming Duties Amendment 1991 Section 14A(1) amended 1 July 2004 section 374 Gambling Act 2003
15: Application of Part 9 of Tax Administration Act 1994
Part 9 Section 15 replaced 26 July 1996 section 15(1) Gaming Duties Amendment Act 1996
15A: Application of provisions of Tax Administration Act 1994
Where a provision of this Act (a relevant provision
a: refers to a provision of the Tax Administration Act 1994 Tax Administration Amendment Act (No 2) 1996
b: incorporates the repealed provision for any purpose to give effect to the relevant provision,— the repealed provision shall be deemed to continue in effect for the purpose of giving effect to the relevant provision. Section 15A inserted 26 July 1996 section 16 Gaming Duties Amendment Act 1996
16: Consequential amendments
Amendment(s) incorporated in the Act(s).
17: Repeals and savings
1: The enactments specified in Schedules 1 2
2: Notwithstanding the provisions of subsection (1),—
a: the enactments specified in Schedule 1
i: all race meetings held before 1 August 1971:
ii: all special investments received by the Totalisator Agency Board on any race run before 1 August 1971 or on a double where the first race is run before that date:
b: the enactments specified in Schedule 2