Finance Bill Tracking Service 2007 | Budget 2007 | Budget Notes

BN76 Consequential amendments to the betting and gaming duties legislation

Who is likely to be affected?

1   Anyone who operates a betting or gaming business in the United Kingdom.

General description of the measure

2   The Gambling Act 2005 will repeal much of the current social law for betting, gaming and lotteries. The tax law for betting, gaming and lotteries depends on many cross-references to the social law for definitions of certain terms and expressions. When the Gambling Act is fully implemented many of these references will become redundant – this is expected to be on 1 September 2007.

3   Legislation to be introduced in Finance Bill 2007 will make changes to the betting and gaming duties legislation to either update the social law cross-references, or replace them with new free-standing definitions that are independent of the social law.

Operative date

4   Changes that introduce new free-standing definitions will have effect from the date Finance Bill 2007 receives Royal Assent.

5   Changes that introduce new cross-references to the Gambling Act will be brought into effect by Treasury Order at a later date.

Current law and proposed revisions

6   Part 1 of and Schedule 3 to Finance Act 1966, section 1 of the Customs and Excise Management Act 1979, the Betting and Gaming Duties Act 1981, Part 1 Chapter 2 of the Finance Act 1993, and Part 1 of, and Schedule 1 to the Finance Act 1997 will be amended to reflect these changes.

Further advice

7   Notices 147 (Pool Betting Duty), 451 (General betting duty), 453 (Gaming Duty), 454 (Amusement machine licence duty), 457 (Bingo Duty), and 458 (Lottery Duty) will be amended as appropriate.

8   If you have any questions about this change, please contact HMRC National Advice Service on 0845 010 9000. Information about Budget measures is available on the HM Revenue & Customs website at