[Home] [Databases] [World Law] [Search] [Feedback]
	Northern Irish Legislation
You are here:  BAILII >> Databases >> Northern Irish Legislation >> MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 77

1928 c.25

77. This Act may be cited as the Miscellaneous Transferred Excise Duties Act
(Northern Ireland) 1972 ... Commencement ...

1. The pool betting duty shall be paid over at such times as the Ministry may
direct by the persons who are liable to pay the duty.

2. Any person intending to carry on any business the carrying on of which
involves, or may involve, any sums becoming payable by him by way of the pool
betting duty shall

(a)not less than one week before he begins to carry on the business, notify
the Ministry that he intends to carry on that business; and

(b)not later than the date of the first user of any premises for the purposes
of the business furnish to the Ministry, in such form as the Ministry may
require, particulars of all premises to be used by him, or by any of his
agents, for the purposes of the business.

3. Any person carrying on any business which involves, or may involve, the
pool betting duty becoming payable by him shall

(a)keep such books, records and accounts in relation to the business as
the Ministry may direct, and, for at least six months (or such shorter or
longer period as the Ministry may in any particular case direct), preserve, on
premises of which particulars have been furnished as aforesaid, any books,
records and accounts directed to be kept by him under this paragraph and any
other books, records, accounts or documents relating to the business; and

(b)permit any authorised officer to enter on any premises used for the
purposes of the business and to inspect and take copies of any books, records,
accounts or other documents in his possession or power or on any premises used
for the purposes of the business, being books, records, accounts or documents
which relate, or appear to relate, to the business;

(i)produce, at a time and place to be specified by the Ministry or by the
authorised officer, any such books, records, accounts or documents relating to
the business;

(ii)make, at times and to persons to be so specified, such returns relating to
the business; and

(iii)give such other information relating to the business;

4.(1) If any person

(a)fails to pay any pool betting duty payable by him; or

(b)contravenes any of the provisions of paragraphs 1 to 3; or

(c)in connection with the pool betting duty

(i)makes any statement which he knows to be false in a material particular; or

(ii)recklessly makes any statement which is false in a material particular; or

<(iii)with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular; or


(d)is knowingly concerned in, or in the taking of steps with a view to,
fraudulent evasion, by him or any other person, of any pool betting duty;

(2) Any person guilty of an offence under sub-paragraph (1)(a) or (b) shall be
liable on summary conviction to a fine not exceeding

(a)#200; or

(b)treble the amount of the duty which is unpaid or payment of which is sought
to be avoided;

(3) Any person guilty of an offence under sub-paragraph (1)(c) or (d) shall be
liable

(a)on summary conviction, to imprisonment for a term not exceeding one year or
to a fine not exceeding

(i)#200; or

(ii)treble the amount of the duty which is unpaid or payment of which is
sought to be avoided;

(a)whichever is the greater, or to both such imprisonment and fine;

(b)on conviction on indictment, to imprisonment for a term not exceeding two
years or to a fine not exceeding

(i)#200; or

(ii)treble the amount of the duty which is unpaid or payment of which is
sought to be avoided;

(b)whichever is the greater, or to both such imprisonment and fine.

5. Where a person is convicted under paragraph 4 in respect of any
contravention of any of the provisions of paragraphs 2 and 3, and the
contravention continues after the conviction, then, unless he has a reasonable
excuse for the continuance of the contravention, he shall be guilty of a
further offence and may on summary conviction be punished in accordance with
paragraph 4(2).

1.(1) The general betting duty shall be accounted for by such persons, and
accounted for and paid at such times and in such manner, as may be required by
or under regulations made by the Ministry.

(2) Any such regulations may in particular

(a)provide for payments on account of the duty which may become chargeable to
be made in advance by means of stamps or otherwise, and for that purpose
apply, with any necessary adaptations, any of the provisions of the
Stamp Duties Management Act 1891 (including the penal provisions repealed by
the Forgery Act 1913);

(b)provide for such payments to be made through the persons providing, at the
place where any event is or is to be held, facilities for persons engaging or
proposing to engage at that place in an activity by reason of which they are
or may be or become liable for the duty;

(c)require persons providing such facilities as aforesaid at any place to
perform other functions in connection with the payment of, or accounting for,
the duty by persons engaging or proposing to engage as aforesaid at that
place, including the refusal to any of the last-mentioned persons of access to
that place unless the requirements of any regulations made by virtue of
paragraph (a) or (b) have been complied with;

(d)otherwise provide for the giving of security by means of a deposit or
otherwise for duty due or to become due.

2.(1) Without prejudice to paragraph 7, any person carrying on any business
which involves, or may involve, the general betting duty becoming payable by
him shall

(a)keep such books, records and accounts in relation to the business as
the Ministry may direct, and, for at least six months (or such shorter or
longer period as the Ministry may in any particular case direct) preserve, on
such premises as may be prescribed by regulations under paragraph 7, any
books, records and accounts directed to be kept by him under this paragraph
and any other books, records, accounts or documents relating to the business;
and

(b)permit any authorised officer to enter on any premises used for the
purposes of the business and to inspect and take copies of any books, records,
accounts or other documents in his possession or power or on any premises used
for the purposes of the business, being books, records, accounts or documents
which relate, or appear to relate, to the business;

(i)produce, at a time and place to be specified by the Ministry or by the
authorised officer, any such books, records, accounts or documents relating to
the business;

(ii)make, at times and to persons to be so specified, such returns relating to
the business; and

(iii)give such other information relating to the business;

(2) Where an authorised officer has entered on any premises, being premises
used for the purposes of a general betting business on which the person
carrying on that business is required by sub-paragraph (1)(b) to permit the
authorised officer to enter, that person shall permit that authorised officer
to remain on those premises at any time while those premises are being used,
or when that authorised officer has reasonable cause to believe that those
premises are likely to be used, for the conduct of betting operations.

(3) In this paragraph, "general betting business" means a business which
involves, or may involve, any sums becoming payable by the person carrying on
that business by way of the general betting duty.

3. Where, in the case of any racecourse or other premises, an
authorised officer has reason to believe that bookmaking on events taking
place thereon is being or is to be carried on, or that a totalisator is being
or is to be operated in connection with those events, at a place on those
premises or on any ground or premises adjacent thereto, he shall be entitled,
for the purpose of exercising the powers conferred by this paragraph, to be
admitted without payment to that place, and he may require

(a)any person who appears to him to be or intend carrying on bookmaking or
operating a totalisator there to give such information as he may demand, and
to produce to him any accounts, records or other documents which appear to him
to be connected with the business of bookmaking or the operation of that
totalisator or which it appears to him will establish the identity of that
person;

(b)any person who appears to him to have made a bet there with any bookmaker
or by means of a totalisator, to give such information with respect to the bet
as he may demand and to produce to him any document in connection with the bet
supplied to that person by the bookmaker, or the operator of that totalisator;

4. Where an authorised officer

(a)has reason to believe that any person who is not a bookmaker is holding
himself out as mentioned in section 24(1) at any place; and

(b)has reason to suspect that person to have become liable by virtue of
section 24(1) to pay an amount by way of the general betting duty or the pool
betting duty;

5. Where an amount is due on account of the general betting duty from any
person, but, by reason of his failure to keep or to produce or furnish to an
authorised officer the accounts, records or other documents required under
this Schedule, or to take or permit to be taken any other step which he is so
required to take or permit to be taken, or by reason of the accounts, records
or other documents kept, produced or furnished being materially incomplete or
inaccurate, the Ministry is unable to ascertain the amount of duty properly
due from him, the Ministry may estimate the amount due; and (without prejudice
to the recovery of the full amount due or to the making of a further estimate
in that behalf) the amount estimated shall be recoverable as duty properly due
unless, in any action relating thereto, the person liable proves the amount
properly due, and that amount is less than the amount estimated.

6. An application under section 2 of the Betting and Lotteries Act for a
certificate of character may be refused if it appears to the court that the
applicant has failed to pay any amount due from him by way of the general
betting duty or the pool betting duty, and, accordingly ... residue inserts
s.3(1)(ba) in 1957 c.19 (NI)

7.(1) Without prejudice to any other provision of this Schedule, the Ministry
may make regulations providing for any matter for which provision appears to
it to be necessary for the administration or enforcement of the general
betting duty, or for the protection of the revenue from that duty.

(2) Regulations under this paragraph may, in particular, include provision

(a)for the furnishing to such persons or displaying in such manner of such
information or records as the regulations may require by persons engaging or
proposing to engage in any activity by reason of which they are or may be or
become liable for duty, and by persons providing facilities for another to
engage in such an activity or entering into any transaction with another in
the course of any such activity of his;

(b)for the keeping, preservation and production of accounts, records or other
documents by persons engaging in any such activity;

(c)for the inspection of the accounts, records and other documents of persons
engaging or suspected of engaging in any such activity, and of premises or
equipment used or suspected of being used by such persons for or in connection
with any such activity, and of any other premises where any such activity is
carried on.

8.(1) If any person

(a)fails to pay any general betting duty payable by him; or

(b)contravenes the provisions of, or of any regulations made under, any of the
following

(i)paragraphs 1 and 2;

(ii)paragraph 3 (including that paragraph as applied by paragraph 4);

<(iii)paragraph 7; or


(c)in connection with the general betting duty

(i)makes any statement which he knows to be false in a material particular; or

(ii)recklessly makes any statement which is false in a material particular; or

<(iii)with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular; or


(d)is knowingly concerned in, or in the taking of steps with a view to, the
fraudulent evasion by him or any other person of any general betting duty;

(2) Any person guilty of an offence under sub-paragraph (1)(a) or (b) shall be
liable on summary conviction to a fine not exceeding

(a)#200; or

(b)treble the amount of the duty which is unpaid or payment of which is sought
to be avoided;

(3) Any person guilty of an offence under sub-paragraph (1)(c) or (d) shall be
liable

(a)on summary conviction, to imprisonment for a term not exceeding one year or
to a fine not exceeding

(i)#200; or

(ii)treble the amount of the duty which is unpaid or payment of which is
sought to be avoided;

(a)whichever is the greater, or to both such imprisonment and fine;

(b)on conviction on indictment, to imprisonment for a term not exceeding two
years or to a fine not exceeding

(i)#200; or

(ii)treble the amount of the duty which is unpaid or payment of which is
sought to be avoided;

(b)whichever is the greater, or to both such imprisonment and fine.

9. Where a person is convicted under paragraph 8 in respect of any
contravention of any of the provisions of, or of any regulations made under,
any of the following

(a)paragraphs 1 and 2;

(b)paragraph 3 (including that paragraph as applied by paragraph 4);

(c)paragraph 7;

10.(1) Without prejudice to section 11 of the Betting and Lotteries Act, on
the conviction of the holder of a bookmaking office licence of a second or
subsequent offence under paragraph 8, the court before which he is convicted
shall, if the Ministry makes application to that effect, revoke that licence.

(2) Subsections (4) and (5) of section 11 of the Betting and Lotteries Act
shall apply where a licence is revoked under this paragraph as they apply
where a licence is revoked under that section.

(3) An application under section 6 of the Betting and Lotteries Act for a
certificate of suitability of any premises shall be refused if it appears to
the court that the applicant has been the holder of a
bookmaking office licence which has been revoked within the immediately
preceding twelve months under this paragraph, and, accordingly, ... residue
adds s.7(1)(l) to 1957 c.19 (NI)

11. Where an authorised officer takes any action in pursuance of instructions
of the Ministry given in connection with the enforcement of the provisions of
this Act relating to the general betting duty, and, apart from the provisions
of this paragraph, the authorised officer would, in taking that action, be
committing an offence under the enactments relating to betting, he shall not
be guilty of that offence.

12.(1) If a justice of the peace is satisfied on information on oath that
there is reasonable ground for suspecting that an offence in connection with
the general betting duty is being, has been, or is about to be, committed on
any premises, he may issue a warrant in writing authorising any
authorised officer, being a member of the Royal Ulster Constabulary, to enter
the premises, if necessary by force, at any time within fourteen days from the
time of the issue of the warrant and search the premises.

(2) Any authorised officer who enters the premises under the authority of such
a warrant may

(a)seize and remove any records, accounts or other documents, money or
valuable thing, instrument or other thing whatsoever found on the premises
which he has reasonable cause to believe may be required as evidence for the
purposes of proceedings in respect of such an offence or contravention;

(b)search any person found on the premises whom he has reasonable cause to
believe to be carrying on bookmaking.

13.(1) If a person, on written demand by the Ministry, refuses or neglects to
pay any amount recoverable from him by way of the general betting duty or by
virtue of section 24(1), the amount recoverable may be levied by distress on
his goods and chattels, and the Ministry may for that purpose by warrant
authorise any person to distrain accordingly and to sell by public auction any
distress so levied after giving six days' notice of the sale.

(2) The proceeds of sale of anything distrained under this paragraph shall be
applied in or towards payment of the costs and expenses of the distress and
sale and the payment of the duty due, and the surplus, if any, shall be paid
to the person on whom the distress was levied.

(3) Where under this paragraph distress is levied for any duty in accordance
with an estimate made under paragraph 5, and it is afterwards proved that the
amount properly due was less than the amount estimated, that shall not affect
the legality of the distress or anything done under this paragraph in
connection therewith, but the proceeds of sale shall be applied under
sub-paragraph (2) in accordance with the amount properly due and not in
accordance with the amount estimated.

Para.14 rep. by 1978 NI 12 art.153(2) sch.7; 1980 NI 4 art.44(2)(b) sch.3

15. Regulations of the Ministry made under this Schedule shall be subject to
negative resolution of the Commons.

1. Subject to paragraph 4, any machine is a gaming machine for the purposes of
section 43 if it is of the following description

(a)it is constructed or adapted for playing a game of chance by means of it;

(b)a player pays to play the machine (except where he has an opportunity to
play payment-free as the result of having previously played successfully),
either by inserting a coin or token into the machine or in some other way; and

(c)the outcome of the game is determined by the chances inherent in the action
of the machine, whether or not provision is made for manipulation of the
machine by a player.

2. In paragraph 1, "game of chance" includes a game of chance and skill
combined and a pretended game of chance or of chance and skill combined; and
the fact that a game contains an element of skill shall not prevent it being
treated as a game of chance if nothing but superlative skill can overcome the
element of chance.

3. For the purposes above-mentioned, it is immaterial whether a machine is
capable of being played by only one person at a time, or is capable of being
played by more than one person.

4. A machine shall not be treated as a gaming machine for the purposes of
section 43 if it is constructed or adapted so that either

(a)a person playing it once and successfully receives nothing except an
opportunity, afforded by the automatic action of the machine, to play again
(once or more often) without paying; or

(b)where a person plays it once and successfully, that which he receives is
determined by the automatic action of the machine and is either

(i)a money prize not greater than the amount payable to play the machine once;
or

(ii)a token which is, or two or more tokens which in the aggregate are,
exchangeable only for such a money prize.

Part II (paras. 5, 6) rep. by 1980 c.48 s.122 sch.20 Pt.II

7.(1) Without prejudice to any other provision of this Act, the Ministry may
make regulations providing for any matter for which provision appears to it to
be necessary for the administration or enforcement of the duty on
gaming machine licences, or for the protection of the revenue from that duty;
and, in this Part, "regulations" means regulations of the Ministry made
thereunder.

(2) Regulations under this Part shall be subject to negative resolution of the
Commons.

8. An application for a gaming machine licence in respect of any premises
shall be made to the Ministry

(a)in the case of a new licence, not later than fourteen days before the first
day on which gaming machines are to be provided for gaming on those premises;
and

(b)in the case of a licence in continuation of one of which the applicant is
the holder, not later than fourteen days before the date on which the licence
held by him is due to expire.

9.(1) A licence shall be expressed to take effect on the first day of the
period for which it is issued or, if it is issued after the beginning of a
licence-period to have effect for the remainder of that period, on the day
following the date of its issue.

(2) A whole-year licence shall expire at the end of the 30th September next
after the date on which it is expressed to take effect; ... and a half-year
licence shall expire at the end of the 31st March or, as the case may be, the
30th September next after that date.

10.(1) The Ministry may, without any additional payment, transfer a
gaming machine licence in respect of any premises to a successor in title to
the interest in those premises of the person to whom the licence was issued.

(2) Where the holder of a gaming machine licence in respect of any premises
dies, the Ministry may transfer the licence, without any additional payment,
to some other person for the remainder of the period for which the licence was
issued.

11.(1) Where there is a gaming machine licence in force in respect of any
premises, the holder may at any time apply to the Ministry for the licence to
be amended under this paragraph, and the Ministry shall, on payment of the
additional duty (if any), amend the licence accordingly.

[(2) A licence may be amended under this paragraph

(a)so as to increase the number of machines which are authorised by the
licence for the premises in question (whether chargeable at one or more of the
rates); or

(b)so as to increase the number of machines chargeable at any rate and reduce
the number chargeable at another rate; or

(c)in the case of a licence which authorises only machines chargeable at one
rate, so as to authorise a specified number of machines chargeable at another
rate.]

(3) The additional duty referred to in sub-paragraph (1) shall be payable only
where

(a)the amount of the duty originally paid on the licence; or

(b)in the case of a licence previously amended under this paragraph, that
amount plus any additional duty paid in respect of that amendment;

(i)in the case of a licence which has not previously been amended in pursuance
of a late application, the additional duty shall be eleven-twentieths of that
difference, and

(ii)in any other case, the additional duty shall be the difference between the
additional duty that would be payable if no previous late applications had
been made and the additional duty paid on any such applications.]

(4) Regulations may make provision with respect to the procedure for amending
licences under this paragraph, and any such regulations may include provision

(a)as to the method of amendment (that is to say, whether it is to be effected
by endorsement of the licence, or by the issue of an amended licence, or
otherwise howsoever);

(b)as to the time at which a licence is to have effect as amended.

12.(1) The following provisions shall have effect where a whole-year licence
is in force in respect of any premises and, not later than the 31st March
immediately preceding the 30th September on which the licence is due to
expire, the holder of the licence surrenders it to the Ministry.

(2) Subject to sub-paragraph (3), the holder, if he satisfies the Ministry
that, during the period between the date of the surrender and that on which
the licence would otherwise expire, he will not be concerned with the
provision of any gaming machines for gaming on the premises to which the
licence relates, shall be entitled to repayment of an amount equal to
nine-twentieths of the duty paid on the licence.

(3) Sub-paragraph (2) shall not apply if any person has been convicted of an
offence under paragraph 14 in respect of a contravention on the premises of
section 46, being a contravention which occurred between the issue of the
licence and the date of surrender; and, where at the said date proceedings for
such an offence are pending against any person, the right to repayment under
this paragraph shall not arise

(a)until the proceedings are terminated;

(b)unless every person charged in those proceedings with such an offence has
been acquitted thereof.

13. Regulations may make provision with respect to the labelling or marking of
gaming machines provided on any premises in respect of which a
gaming machine licence is in force, with a view to enabling such machines to
be identified as chargeable [at the lower rate, the higher rate, the peak rate
or as being machines for the provision of which such a licence is not
required] and any such regulations may include provision as to the size and
description of labels or marks to be applied to machines, as to the cases in
which they are required to be, or are prohibited from being, applied and as to
the manner of their application.

14.(1) If any gaming machine is provided for gaming on any premises in
contravention of section 46, any person who, at the time when it is so
provided

(a)is the owner, lessee or occupier of the premises; or

(b)is responsible to the owner, lessee or occupier for the management of the
premises; or

(c)is a person responsible for issuing or exchanging coins or tokens for use
in playing any gaming machine on the premises, or otherwise for controlling
the use of any such machine; or

(d)is responsible for controlling the admission of persons to the premises or
for providing persons resorting thereto with any goods or services; or

(e)is the owner or hirer of the machine; or

(f)is a party to any contract under which a gaming machine may or is required
to be on the premises at that time;

(i)on summary conviction, to imprisonment for a term not exceeding six months
or to a fine not exceeding #500, or to both;

(ii)on conviction on indictment, to imprisonment for a term not exceeding two
years or to a fine not exceeding #500, or to both.

15.(1) If any person contravenes any provision of this Part or of any
regulations, or fails or refuses to comply with any requirement lawfully made
of him under this Part or under regulations, he shall be guilty of an offence
and shall be liable on summary conviction to a fine not exceeding #500.

(2) Where a person is convicted of an offence under this paragraph consisting
in a failure to comply with any provision of this Part or of any regulations,
and the failure continues after the conviction, he shall be guilty of a
further offence under sub-paragraph (1) and may on summary conviction be
punished accordingly.

16. Any authorised officer may (without payment) enter on any premises on
which he knows or has reasonable cause to suspect that gaming machines are or
have been provided for gaming and inspect those premises and require any
person who is concerned in the management of the premises, or who is on the
premises and appears to the authorised officer to have any responsibility
whatsoever in respect of their management or of the control of the admission
of persons thereto

(a)to produce or secure the production of any gaming machine licence in force
in respect of the premises; or

(b)to provide information with respect to

(i)any use to which the premises are or have been put; or

(ii)any machine which is or has been on the premises and any game which may
have been played by means of such a machine; or

<(iii)the way in which the machine works; or


<(iv)the amount which is or has been payable to play the machine.


17.(1) If a justice of the peace is satisfied on information on oath that
there is reasonable ground for suspecting that gaming machines are or have
been, or are to be, provided for gaming on any premises in contravention of
section 46, he may issue a warrant in writing authorising any
authorised officer, being a member of the Royal Ulster Constabulary, to enter
the premises, if necessary by force, at any time within fourteen days from the
time of the issue of the warrant, and search the premises.

(2) Any authorised officer who enters premises under the authority of such a
warrant may

(a)seize and remove any records, accounts or other documents, or any gaming
machine (including any machine appearing to the officer to be constructed or
adapted, or to be capable of use, for playing a game of chance by means of
it), or any tokens or other thing whatsover, found on the premises which he
has reasonable cause to believe may be required as evidence for the purposes
of proceedings in respect of an offence under paragraph 14 or 15;

(b)search any person found on the premises whom he has reasonable cause to
believe to be or have been concerned with the provision of gaming machines on
the premises, or with the management of the premises, or to be or have been
responsible for controlling the admission of persons to the premises.

18. Where an authorised officer finds gaming machines provided on any premises
in such circumstances that a gaming machine licence is required so as to
authorise them to be so provided and either

(a)there is not produced to him on demand a valid gaming machine licence in
respect of the premises; or

(b)such a licence is produced, but the officer is satisfied that, having
regard to the number of machines on the premises and their description, there
is or has been a contravention of section 46 in respect of the premises;

19. Where an authorised officer takes any action in pursuance of instructions
of the Ministry given in connection with the enforcement of the provisions of
this Act relating to the duty on gaming machine licences and, apart from the
provisions of this paragraph, the officer would, in taking that action, be
committing an offence under the enactments relating to betting and gaming, he
shall not be guilty of that offence.

Schedule 4Amendments. Schedule 5Repeals

1913 c.27 (3&4Geo.5)$$#

© 1972 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/mtedai1972564/s77.html