§ 52 — Saving and transitional provisions

52.—(1) Section 46(3) does not apply with respect to any records made before the date of commencement of that section.(2) Despite section 49, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under section 12, 13, 14, 15, 16, 17, 18 or 19 of the Private Lotteries Act 2011 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations.

(3) Despite section 49, where —(a)

an appeal has been made to the Minister under section 14(7) of the Private Lotteries Act 2011 before the date of commencement of section 49; and

(b)

the appeal has not been dealt with or disposed of immediately before that date,

the appeal may be dealt with in accordance with the repealed section 14(7) as if this Act had not been enacted.

(4) Any duties which are charged on a private lottery or in respect of any fruit machine under section 15 of the Private Lotteries Act 2011 and are due and payable immediately before the date of commencement of section 49(1) are deemed to be gambling duties charged under this Act.

(5) Any penalty which is imposed under section 15(7) of the Private Lotteries Act 2011 on unpaid duty in respect of a private lottery or any fruit machine and is due and payable immediately before the date of commencement of section 49(1) is deemed to be a penalty tax imposed under this Act.

(6) The individual who, immediately before the date of commencement of section 51, is —(a)

the Commissioner of Betting Duties;

(b)

a Deputy Commissioner of Betting Duties; or

(c)

an Assistant Commissioner of Betting Duties,

continues as if he or she were appointed under section 32 as the Commissioner of Gambling Duties, a Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties, respectively, and their respective appointments are to expire on the date they would have expired if section 51 had not been enacted.

(7) Despite section 51, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under the Betting and Sweepstake Duties Act 1950 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations.

(8) Any duty on betting and sweepstakes which is charged under the Betting and Sweepstake Duties Act 1950 and is due immediately before the date of commencement of section 51 is deemed to be a gambling duty charged under this Act.

(9) Except as otherwise expressly provided in regulations made under subsection (12), where any period of time specified in any former provision is current immediately before the date of commencement of the repeal or amendment (as the case may be) of the former provision, this Act has effect as if the corresponding provision in this Act had been in force when the period began to run; and any period of time so specified and current is deemed for the purposes of this Act —(a)

to continue to run from the date or event from which it was running immediately before that date of commencement; and

(b)

to expire (subject to any provision of this Act for its extension) whenever it would have expired if this Act had not been enacted,

and any rights, liabilities, reliefs, obligations, requirements, powers, duties or exemptions that, under the former provision, are dependent on the beginning, duration or end of such a period must continue as if this Act had not been enacted.

(10) Any written law or document referring to a former provision is, as far as may be necessary for preserving its effect, to be construed as referring or as including a reference to the provision in this Act corresponding to the former provision.

(11) In subsections (9) and (10), “former provision” means —(a)

a provision of the Private Lotteries Act 2011 repealed or amended by section 49; or

(b)

a provision of the Betting and Sweepstake Duties Act 1950 repealed by section 51.

(12) For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.

(13) All regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

(14) To avoid doubt, nothing in or done under this section prejudices section 16 of the Interpretation Act 1965.

—(1) Section 46(3) does not apply with respect to any records made before the date of commencement of that section.

(2) Despite section 49, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under section 12, 13, 14, 15, 16, 17, 18 or 19 of the Private Lotteries Act 2011 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations.

(3) Despite section 49, where —(a)

an appeal has been made to the Minister under section 14(7) of the Private Lotteries Act 2011 before the date of commencement of section 49; and

(b)

the appeal has not been dealt with or disposed of immediately before that date,

the appeal may be dealt with in accordance with the repealed section 14(7) as if this Act had not been enacted.

(4) Any duties which are charged on a private lottery or in respect of any fruit machine under section 15 of the Private Lotteries Act 2011 and are due and payable immediately before the date of commencement of section 49(1) are deemed to be gambling duties charged under this Act.

(5) Any penalty which is imposed under section 15(7) of the Private Lotteries Act 2011 on unpaid duty in respect of a private lottery or any fruit machine and is due and payable immediately before the date of commencement of section 49(1) is deemed to be a penalty tax imposed under this Act.

(6) The individual who, immediately before the date of commencement of section 51, is —(a)

the Commissioner of Betting Duties;

(b)

a Deputy Commissioner of Betting Duties; or

(c)

an Assistant Commissioner of Betting Duties,

continues as if he or she were appointed under section 32 as the Commissioner of Gambling Duties, a Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties, respectively, and their respective appointments are to expire on the date they would have expired if section 51 had not been enacted.

(7) Despite section 51, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under the Betting and Sweepstake Duties Act 1950 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations.

(8) Any duty on betting and sweepstakes which is charged under the Betting and Sweepstake Duties Act 1950 and is due immediately before the date of commencement of section 51 is deemed to be a gambling duty charged under this Act.

(9) Except as otherwise expressly provided in regulations made under subsection (12), where any period of time specified in any former provision is current immediately before the date of commencement of the repeal or amendment (as the case may be) of the former provision, this Act has effect as if the corresponding provision in this Act had been in force when the period began to run; and any period of time so specified and current is deemed for the purposes of this Act —(a)

to continue to run from the date or event from which it was running immediately before that date of commencement; and

(b)

to expire (subject to any provision of this Act for its extension) whenever it would have expired if this Act had not been enacted,

and any rights, liabilities, reliefs, obligations, requirements, powers, duties or exemptions that, under the former provision, are dependent on the beginning, duration or end of such a period must continue as if this Act had not been enacted.

(10) Any written law or document referring to a former provision is, as far as may be necessary for preserving its effect, to be construed as referring or as including a reference to the provision in this Act corresponding to the former provision.

(11) In subsections (9) and (10), “former provision” means —(a)

a provision of the Private Lotteries Act 2011 repealed or amended by section 49; or

(b)

a provision of the Betting and Sweepstake Duties Act 1950 repealed by section 51.

(12) For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.

(13) All regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

(14) To avoid doubt, nothing in or done under this section prejudices section 16 of the Interpretation Act 1965.