The Finance Act 2007, Schedule 25 (Commencement and Transitional Provisions) Order 2007

• Citation: S.I. 2007/2532
• Sections: 6

Section 1 Citation and interpretation

(1) This Order may be cited as the Finance Act 2007, Schedule 25 (Commencement and Transitional Provisions) Order 2007.

(2) In this Order—

“the 2006 Order ” means the Gambling Act 2005 (Commencement No. 6 and Transitional Provisions) Order 2006 ; and

“ BGDA 1981 ” means the Betting and Gaming Duties Act 1981 .

Section 2 Provisions coming into force on 1st September 2007

The provisions of Schedule 25 to the Finance Act 2007, other than the provisions specified in paragraph 23(1) of that Schedule (which came into force on the day that Act was passed), come into force on 1st September 2007.

Section 3 Transitional provisions

In section 505(1)(f)(ii) of the Income and Corporation Taxes Act 1988 (charitable companies: exemption for profits from lotteries) and section 530(2) of the Income Tax Act 2007 (charitable trusts: exemption for profits from lotteries) the references to “lottery operating licence” include an operating licence which is treated as being held by a society by virtue of paragraph 68 of Schedule 4 to the 2006 Order.

Section 4 Transitional provisions

In section 12(4) of BGDA 1981 (definitions for purposes of Part 1 of that Act) the reference to “general betting operating licence” includes an operating licence granted by virtue of paragraph 40(4) of Schedule 4 to the 2006 Order .

Section 5 Transitional provisions

(1) In section 20C(2) of BGDA 1981 (definitions for purposes of Part 2 of that Act) the references to “bingo premises licence” include a bingo club licence which is to have effect, by virtue of paragraph 62 of Schedule 4 to the 2006 Order, to authorise the licensed premises to be used for providing facilities for gambling as if it were a bingo premises licence.

(2) In paragraph (1) “bingo club licence” has the same meaning as in paragraph 1(1) of Schedule 4 to the 2006 Order.

Section 6 Transitional provisions

(1) Paragraph 5(1) of Schedule 3 to BGDA (exemptions from bingo duty: small scale amusements provided commercially) is subject to the following transitional provisions.

(2) In paragraph (a) the reference to “family entertainment centre” includes premises in respect of which—

(a) an application for a family entertainment centre gaming machine permit under Schedule 10 to the Gambling Act 2005 is treated by virtue of paragraph 98 of Schedule 4 to the 2006 Order as having been granted, or

(b) a permit under section 34 of the Gaming Act 1968 is to have effect, by virtue of paragraph 62 of Schedule 4 to the 2006 Order, to authorise the premises to be used for the purposes of providing facilities for gambling as if it were a family entertainment centre premises licence .

(3) In paragraph (b) the reference to “an adult gaming centre premises licence” includes a permit under section 34 of the Gaming Act 1968 which is to have effect, by virtue of paragraph 62 of Schedule 4 to the 2006 Order, to authorise the premises to which the permit relates to be used for the purposes of providing facilities for gambling as if it were an adult gaming centre premises licence.