Statutory Instruments
CUSTOMS AND EXCISE
Made
3rd July 2000
Laid before the House of Commons
4th July 2000
Coming into force
1st August 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 12(2) of, and paragraph 2 of Schedule 1 to, the Betting and Gaming Duties Act 1981(1) and of all other powers enabling them in that behalf, hereby make the following regulations:
1. These Regulations may be cited as the General Betting Duty (Amendment) Regulations 2000 and shall come into force on 1st August 2000.
2. Regulations 9 and 10 of the General Betting Duty Regulations 1987(2) shall be omitted.
Martin Brown
Commissioner of Customs and Excise
New King's Beam House,
22 Upper Ground,
London SE1 9PJ
3rd July 2000
(This note is not part of the Regulations)
These Regulations, which come into force on 1st August 2000, revoke regulations 9 and 10 of the General Betting Duty Regulations 1987 (S.I. 1987/1963) ("the GBDR").
At present, regulations 9 and 10 of the GBDR impose requirements upon on-course bookmakers to keep and preserve certain records, namely field books. In future, directions made by the Commissioners of Customs and Excise will regulate the keeping and preservation of field books.
1981 c. 63; section 33(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise; paragraph 2 of Schedule 1 was amended by section 3(3) of the Finance Act 1987 (c. 16).
S.I. 1987/1963, to which there are amendments not relevant to these Regulations.