Source: http://www.legislation.gov.uk/ukpga/2014/26/schedule/28/part/2
Timestamp: 2018-06-23 10:34:38
Document Index: 303360341

Matched Legal Cases: ['ART 2', 'ART 2', 'art 3', 'art 3', 'art 3', 'art 9', 'art 3', 'art 3', 'art 3']

Finance Act 2014, PART 2 is up to date with all changes known to be in force on or before 23 June 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
PART 2E+W+S+N.I.Other amendments and repeals
10CEMA 1979 is amended as followsE+W+S+N.I.
11(1)Section 1(1) (interpretation) is amended as follows.E+W+S+N.I.
“(g)the provisions of Part 3 of the Finance Act 2014;”.
(a)in paragraph (a)(ic), for “gaming within the meaning of the Betting and Gaming Duties Act 1981 (see section 33(1))” substitute “ any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188) ”,
“(ie)the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);”, and
(c)in paragraph (a)(ii) for “or (id)” substitute “ , (id) or (ie) ”.
12After section 118BC insert—E+W+S+N.I.
14In section 118G(1) (offence of failing comply with requirements imposed under Part 9A), for “or 118BC(4)” substitute “ , 118BC(4) or 118BCA(4) ”.E+W+S+N.I.
15FA 1994 is amended as follows.E+W+S+N.I.
16In section 12 (assessments to excise duty), in subsection (2)(c)—E+W+S+N.I.
(b)after “2012” insert “ or Part 3 of the Finance Act 2014 ”.
17Omit section 13A(2)(ga) (relevant decision: double taxation relief repayment).E+W+S+N.I.
18(1)Paragraph 6 of Schedule 5 (decisions subject to review and appeal) is amended as follows.E+W+S+N.I.
(b)in paragraph (b), for “that Act” substitute “ the Betting and Gaming Duties Act 1981 ”.
Value Added Tax Act 1994E+W+S+N.I.
19(1)Section 23A (meaning of “relevant machine game”) of VATA 1994 is amended as follows.E+W+S+N.I.
(2)In subsection (2)(f), for “section 26A of the Betting and Gaming Duties Act 1981 (remote gaming duty: interpretation)” substitute “ section 154(1) of the Finance Act 2014 (meaning of remote gaming) ”.
(3)In subsection (3), in the definition of “real game of chance”, for “the Betting and Gaming Duties Act 1981” substitute “ Part 3 of the Finance Act 2014 (see section 188(1)(b)) ”.
20(1)Schedule 1 to FA 1997 (gaming duty: administration and enforcement) is amended as follows.E+W+S+N.I.
(2)In paragraph 12(4), for “the offences” substitute “ the offence ”.
(3)In paragraph 16, for “general betting duty” substitute “ bingo duty ”.
21Omit paragraph 27 of Schedule 1 to the Criminal Justice and Police Act 2001 (application of section 50 to power of seizure under paragraph 16(2) of Schedule 1 to BGDA 1981).E+W+S+N.I.
22The Gambling Act 2005 is amended as follows.E+W+S+N.I.
23In section 67 (remote operating licence), at the end insert—E+W+S+N.I.
24In section 118 (suspension of operating licence), after subsection (3) insert—E+W+S+N.I.
25After that section insert—E+W+S+N.I.
26In section 119 (revocation of operating licence), after subsection (3) insert—E+W+S+N.I.
28FA 2009 is amended as follows.E+W+S+N.I.
29The Table in paragraph 1 of Schedule 55 (penalty for failure to make returns etc) is amended as follows—E+W+S+N.I.
(a)in item 23 (general betting duty), for “paragraph 2 of Schedule 1 to BGDA 1981” substitute “ section 166 of FA 2014 ”,
(b)in item 24 (pool betting duty), for “paragraph 2A of Schedule 1 to BGDA 1981” substitute “ section 166 of FA 2014 ”, and
(c)in item 28 (remote gaming duty), for “26K of BGDA 1981” substitute “ 166 of FA 2014 ”.
30(1)The Table in paragraph 1 of Schedule 56 (penalty for failure to make payments on time) is amended as follows.E+W+S+N.I.
Finance Act 2012E+W+S+N.I.
31(1)Schedule 24 to FA 2012 (machine games duty) is amended as follows.E+W+S+N.I.
(2)In paragraph 3(2), for “BGDA 1981” substitute “ Part 3 of FA 2014 ”.
(3)In paragraph 37(5), for “the offences” substitute “ the offence ”.
(4)In paragraph 38, for “remote gaming duty” substitute “ bingo duty ”.