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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - LONG TITLE An Act to consolidate various enactments relating to certain transferred excise duties and for purposes connected therewith.{1} [23rd March 1972] PART I MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 1 1.(1) The Ministry of Finance (in this Act referred to as "the Ministry") shall be charged with the duty of collecting, recovering, accounting for and otherwise managing the revenues of all transferred excise duties. (2) In this Act, "transferred excise duties" means the several excise duties and excise licence duties dealt with in Parts III to [V] and "transferred excise licences" means the several excise licences dealt with in Parts IV [and V]. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 2 Assistance to be rendered by police. 2. Every member of the Royal Ulster Constabulary shall assist in the enforcement of the law relating to transferred excise duties. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 3 Power to hold inquiries. 3.(1) The Ministry may hold or cause to be held such inquiries as it considers necessary or desirable for the purpose of any matter arising out of the performance by the Ministry of any of its functions in relation to any transferred excise duty. (2) The persons holding any such inquiry may require (a)any person, subject to the tender of the reasonable expenses of his attendance, to attend as a witness and give evidence or to produce any document in his possession or under his control which relates to any matter in question at the inquiry and is such as would be subject to production in a court of law; (b)evidence to be given on oath, and for that purpose may administer oaths. (3) If any person fails without reasonable excuse to comply with any such requirements as aforesaid, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #5. (4) Subject to the foregoing provisions of this section, the procedure and conduct of any inquiry under this section shall be such as the Ministry may direct. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 4 Unlawful assumption of character of officer, etc. 4. If, for the purpose of obtaining admission to any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, any person falsely assumes the name, designation or character of an authorised officer carrying out functions relating to any transferred excise duty, he shall be guilty of an offence and shall, in addition to any other punishment to which he may have rendered himself liable, be liable (a)on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding #100, or to both; (b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine not exceeding #500, or to both. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 5 Failure to surrender warrant, etc. 5.(1) If any person to whom a warrant or other written authority relating to any transferred excise duty has been issued by the Ministry is required by the Ministry to deliver up or account to the satisfaction of the Ministry for that warrant or authority and fails to do so within such period as may be specified in the requirement, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #20. (2) If his failure continues after such conviction, he shall be guilty of a further offence and shall be liable on summary conviction to a fine not exceeding #5 for every day on which his failure so continues. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 6 Bribery and collusion. 6.(1) If any authorised officer (a)directly or indirectly asks for or takes in connection with any of his duties as such officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or (b)enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Ministry is or may be defrauded or which is otherwise unlawful, being an act or thing relating to any transferred excise duty; (2) If any person (a)directly or indirectly offers or gives to any authorised officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or (b)proposes or enters into any agreement with any authorised officer; (3) Any person committing an offence under this section shall be liable on summary conviction to a fine not exceeding #500. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 7 Obstruction of officers, etc. 7. If any person (a)obstructs, hinders, molests or assaults any authorised officer engaged in carrying out any function relating to any transferred excise duty, or any person acting in aid of that officer; or (b)does anything which impedes or is calculated to impede the carrying out of any search for any thing liable to forfeiture under this Act, or the detention, seizure or removal of any such thing; or (c)rescues, damages or destroys any thing so liable to forfeiture, or does anything calculated to prevent the procuring or giving of evidence as to whether or not any thing is so liable to forfeiture; or (d)prevents the lawful apprehension of any person by an authorised officer, or rescues any person lawfully apprehended by an authorised officer; (i)on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding #100, 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. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 8 Expenses. 8. Any expenses incurred by the Ministry, or by any other department acting on behalf of and with the approval of the Ministry, in carrying this Act into effect may be defrayed out of money provided by Parliament. Transferred excise licences. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 9 9.(1) A transferred excise licence shall be in such form and contain such particulars as the Ministry may direct and may be issued by the Ministry, or by any person authorised in that behalf by the Ministry, on payment of the appropriate duty to the Ministry or to such authorised person. (2) Where under this Act a transferred excise licence is required by the licensee for using or keeping or having in his possession or custody any article (including any animal or thing whatsoever), such licence may extend to more than one such article so long as the duty paid for that licence is the aggregate of the amounts which would be paid as duty if separate licences were issued for each article. (3) A transferred excise licence for the carrying on of a trade shall be issued in respect of one set of premises only, and separate licences for the same trade may be issued to the same person in respect of each of two or more sets of premises so long as duty at the full rate is paid on each separate licence. (4) A transferred excise licence may be issued to a partnership firm or to an incorporated body. (5) Where a trade for the carrying on of which a transferred excise licence is required is carried on at any set of premises by two or more persons in partnership, not more than one licence shall be required to be taken out by those persons in respect of those premises in any one licence year. (6) Without prejudice to any other requirement as to the production of licences contained in this Act, if any person who is the holder of a transferred excise licence to carry on any trade fails to produce his licence for examination within three days after being so requested by an authorised officer, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #20. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 10 Payment for transferred excise licences by cheque. 10.(1) The Ministry may, if it considers fit, issue a transferred excise licence upon receipt of a cheque for the amount of duty payable thereon. (2) Where a transferred excise licence is issued to any person upon receipt of a cheque and the cheque is subsequently dishonoured, the licence shall be void as from the date of its issue and the Ministry shall send to that person, by registered letter or the recorded delivery service, addressed to him at the address given by him when applying for the licence, a notice requiring him to deliver up the licence within seven days from the date when the notice was posted, and, if that person fails to do so, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding, in the case of a gaming machine licence, #500 or, in any other case, #50. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 11 Transfer and removal of transferred excise trades and licences. 11.(1) Subject to any provision of this Act, where a holder of a transferred excise licence to carry on any trade dies or where the holder of such a licence in respect of any premises specified therein leaves those premises, the Ministry may transfer that licence in such manner as it considers fit, without any additional payment, to some other person for the remainder of the period for which the licence was issued. (2) Subject to any such provision as aforesaid, where any person who holds a transferred excise licence in respect of any premises removes his trade to other premises at which it may be lawfully carried on, the Ministry may authorise in such manner as it considers fit the carrying on, without any additional payment, of that trade at those other premises for the remainder of the period for which the licence was issued. (3) Nothing in this section shall affect the provisions of section 6 of the Pawnbrokers Act (Northern Ireland) 1954. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 12 Saving for statutory requirements for issue, transfer and removal. 12. Notwithstanding any other provision of this Act, where by this Act or by any other enactment the authorisation of any court or other authority or the production of any certificate is required for the issue or transfer of a transferred excise licence, or for the removal of the trade authorised by a transferred excise licence, that licence shall not be issued or transferred, nor shall the removal of that trade be authorised by the Ministry, unless it is shown to the satisfaction of the Ministry that the required authorisation or certificate has been duly granted. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 13 Records of transferred excise licences, inspection, etc. 13.(1) The Ministry shall keep such records as it shall consider fit showing the names and addresses of persons to whom transferred excise licences have been issued. (2) Any person having in force a licence under Part IV may, on payment of such fee as may be fixed in that behalf by the Ministry, inspect during normal office hours that part of the record kept by the Ministry which shows the names and addresses of persons to whom transferred excise licences have been issued under that Part. (3) The Ministry may, if it considers fit, publish in any one or more newspapers or otherwise a list of the names, addresses and other particulars of the persons to whom any transferred excise licences have been issued. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 14 Issue and duration of transferred excise licences. 14.(1) Except where any provision of this Act or of any other enactment specifically provides to the contrary, transferred excise licences shall (a)not be issued upon payment of a less sum than the appropriate duty for a full year; (b)come into force upon the date specified in the licence as the date of the coming into force thereof or, if such a date is not so specified, upon such date as the Ministry may direct; (c)not be transferable; and (d)not be issued for a longer period than one year. (2) Notwithstanding anything contained in subsection (1)(b), it shall not be a defence to any prosecution for an offence under section 29 for the person charged to produce a licence obtained subsequent to the commission of the offence. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 15 Charge of general betting duty. 15.(1) Regulations made by the Ministry may require any person holding a transferred excise licence authorising him to carry on a trade to affix to and maintain at the premises specified in his licence, in such form and manner and containing such particulars as may be specified in the regulations, a notification of the person to whom, and the purpose for which, the licence is issued. (2) Any person who acts in contravention of any of the provisions of any regulations made under subsection (1) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #25. (3) If any person not duly licensed to carry on a trade for which a transferred excise licence is required affixes to any premises any sign or notice purporting to show that he is so licensed, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #25. (4) The provisions of this section shall have effect in addition to and not in derogation of any other provision requiring any person carrying on a trade to display a sign or keep his name over his premises. Rates of general betting duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 16 16.(1) Subject to the provisions of this section and of section 17, there shall be charged an excise duty, (to be known as "the general betting duty") on any bet which (a)is made with a bookmaker in Northern Ireland otherwise than by way of pool betting or coupon betting; or (b)is made on any event on an approved horse racecourse by means of a totalisator on that racecourse and on the day on which that event takes place. (2) The general betting duty in respect of any bet (a)without prejudice to any regulations made under paragraph 1 of Schedule 2, shall be due on the making of the bet; (b)shall be calculated in accordance with section 17; and (c)shall be paid (i)in the case of a bet made with a bookmaker, and without prejudice to subsection (3), by the bookmaker; (ii)in the case of such a bet made by means of a totalisator as is mentioned in subsection (1)(b), by the operator, that is to say, the person who, as principal, operates the totalisator. (3) The general betting duty chargeable on any bet made with a bookmaker shall be recoverable jointly and severally from all or any of the following persons (a)that bookmaker; (b)the holder of the bookmaker's licence or bookmaking office licence relating to the business in the course of which, or the premises at which, the bet was made; (c)any person responsible for the management of that business or those premises. (4) For the purposes of the general betting duty, where a person bets on more than one contingency on the terms that, in the event of his bet being successful in respect of one contingency, his stake on the bet, or his winnings in respect of that contingency, or both, are to provide the stake in respect of another contingency, then, unless he makes his bet on both or all of those contingencies at the same time and on the terms that both his original stake and the whole of his winnings in respect of any of those contingencies are to be the stake in respect of any other contingency on which the bet is made (a)he shall be treated as making a separate bet on each respectively of those contingencies and as staking on each of those separate bets the amount respectively provided for by the terms of the original bet; (b)any of those separate bets which depends on the outcome of another or others of them shall be treated as made if and when the conditions on which it depends are satisfied. (5) The aggregate amount paid by or debited to the account of the bettor for or on account of, or in connection with, any bet chargeable with the general betting duty shall be treated for the purposes of that duty as his stake on the bet, notwithstanding that his winnings, if any, are to be computed on part only of that amount, or that part of it is not to be returned to him in the event of his winning, and no deduction shall be made for other benefits secured by the bettor in paying that amount, or for the expenses of any person on account of the duty or otherwise, or for any other matter. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 17 Pool betting duty. 17.(1) The general betting duty in respect of any bet shall (a)if it is an on-course bet, be of an amount equal to [4 per cent.] of the amount staked; and (b)if it is not an on-course bet, be of an amount equal to [7 per cent.] of the amount staked. (2) Where it is shown to the satisfaction of the Ministry that a bookmaker has laid off the whole or any part of an on-course bet made with him by making an on-course bet (in this subsection called a "hedging" bet), being a dutiable bet made in the course of the same meeting, and on the same contingency, as the first-mentioned bet, and that both the bookmaker making, and the person accepting, the hedging bet have complied with such conditions as the Ministry considers fit to impose for the protection of the revenue, the first-mentioned bet shall, up to the amount staked by the hedging bet, be exempt from the general betting duty, and the Ministry shall remit or repay duty accordingly. (3) In giving relief under subsection (2), no part of the amount staked by a hedging bet shall be brought into account more than once. (4) In this section, an "on-course bet" means a bet made in the course of a meeting (a)with a bookmaker present at the meeting; or (b)by means of a totalisator situated on premises forming part of the track; (i)the person making the bet (that is to say, the person originating the bet and not any agent or intermediary) is present at the meeting; or (ii)the bet is made by a person carrying on a bookmaking business acting as a principal (and not acting as agent for, or on behalf of, some other person). (5) For the purposes of this section "dutiable bet" means a bet to which section 16(1) applies; "meeting" means any occasion on any one day on which events take place on any track. Meaning of pool betting, etc. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 18 18.(1) Subject to the provisions of section 20(3) of this Act and to section 21(4) of the Betting and Lotteries Act, there shall be charged and paid on all bets made by way of pool betting an excise duty (to be known as "the pool betting duty") equal to [40 per cent.] of the amount of the stake money paid. (2) The amount on which the pool betting duty is to be computed shall, subject to section 20(2) and to subsection (4) of this section, include, in addition to the stake money, the expenses and profits of the promoter of the betting or any other person concerned with or benefiting from the promotion of the betting, so far as they are not provided for out of the stake money and are not shown to be referable to matters other than the promotion and management of the betting and activities ancillary thereto, or connected therewith. (3) All payments made for or on account of, or in connection with, any bets made by way of pool betting in addition to the stake money by the persons making the bets shall be treated as representing amounts on which duty is chargeable by virtue of subsection (2), except in so far as the promoter of the betting proves the contrary. (4) There shall be excepted from any charge to duty by virtue of subsections (2) and (3) the amount of any benefit accruing from the betting to a society established and conducted for charitable purposes only, or to a society established and conducted wholly or mainly for the support of athletic sports or athletic games and not established or conducted for purposes of private gain, if the benefit is provided by means of payments which are made for the purpose by persons making bets and are not payments without which bets cannot be made. (5) In subsection (4), "society" includes any club, institution, organisation or association of persons, by whatever name called. (6) The pool betting duty shall be paid by the person to whom the person making the bet looks for the payment of his winnings, if any. (7) The supplemental provisions set out in Schedule 1 shall have effect with respect to the pool betting duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 19 Construction of sections 18 and 19 and Schedule 1. 19.(1) For the purposes of the pool betting duty (a)a bet shall be deemed to be made by way of pool betting (i)if the bet is made in any of the ways mentioned in subsection (2); or (ii)without prejudice to sub-paragraph (i), if the bet is not a bet at fixed odds; (b)the taking of a ticket or chance in any lottery which, by virtue of section 26 or 27 of the Betting and Lotteries Act, is to be deemed not to be an unlawful lottery shall not be treated as a bet made by way of pool betting; and (c)the making of a payment for the chance of winning any money or money's worth shall, subject to the exclusion of lotteries mentioned in paragraph (b), be treated as a bet made by way of pool betting if the payment is made on terms under which the payor has a power of selection which may (directly or indirectly) determine the winner, notwithstanding that the power is not exercised. (2) Bets shall be deemed, for the purposes of the pool betting duty, to be made whenever a number of persons make bets, whether by filling up and returning coupons or other printed or written forms, or otherwise howsoever (a)on terms that the winnings shall be, or be a share of, or be determined by reference to, the stake money paid, or agreed to be paid, by those persons; or (b)without prejudice to paragraph (a), on terms that the winnings shall be, or shall include, an amount (not determined by reference to the stake money paid, or agreed to be paid, by those persons) which is divisible in any proportions among such of those persons as are winners; or (c)without prejudice to paragraphs (a) and (b), on the basis that the winners or their winnings shall, to any extent, be at the discretion of the person to whom the person making the bet looks for the payment of his winnings, if any, or of some other person. (3) Where a person carries on the business of receiving or negotiating bets, and there is or has been issued in connection with that business any advertisement or other publication calculated to encourage in persons making bets of any description with or through him a belief that the bets are made in any of the ways mentioned in subsection (2), then, any bets of that description subsequently made with or through him in the course of that business shall be deemed, for the purposes of the pool betting duty, to be made in that way. (4) Subject to the provisions of subsection (5), a bet is a bet at fixed odds, for the purposes of the pool betting duty, only if each of the persons making the bet knows or can know, at the time of making the bet, the amount of his winnings, except in so far as that amount is to depend on (a)the result of the event or events betted on; or (b)any event which is betted on taking place or producing a result; or (c)the numbers taking part in any event betted on; or (d)the starting prices or totalisator odds for any event betted on; or (e)there being totalisator odds for any event betted on; or (f)the time when the bet is received by any person with or through whom it is made. (5) A bet made with or through a person carrying on the business of receiving or negotiating bets shall be deemed not to be a bet at fixed odds, for the purposes of the pool betting duty, if the winnings of the person by whom it is made consists, or may consist, wholly or partly of something other than money. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 20 Pool betting duty to be charged on certain bets at fixed odds. 20.(1) In sections 18 and 19 and in Schedule 1 "bet" includes any transaction entered into by any person which is not a bet made by way of pool betting by reason only of the fact that that person does not pay any stake; "stake money" includes any sum paid, or agreed to be paid, for the purpose of entitling a person (a)to make a bet by way of pool betting; or (b)to take part in any transaction which, for the purposes of the pool betting duty, is included in the meaning assigned to "bet" by this subsection; "starting prices", in relation to any event, means the odds ruling at the scene of the event immediately before the start; "totalisator odds", in relation to any event, means the odds paid on bets made by means of a totalisator at the scene of the event; "winnings" includes winnings of any kind, pecuniary or otherwise. (2) Where (a)any payment is, by virtue of the meaning assigned to "stake money" by subsection (1), included in the stake money paid on any bet made by way of pool betting; and (b)the Ministry is satisfied that such payment was made as a donation for charitable purposes in Northern Ireland from the person entitled to make the bet and has been applied exclusively for those purposes; (3) Save as otherwise provided by section 21(4) of the Betting and Lotteries Act, sections 18 and 19 and Schedule 1 shall apply in relation to all bets, wherever made, where the person to whom the person making the bet looks for payment of his winnings, if any, is in Northern Ireland, but shall not apply in relation to any other bets. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 21 Coupon betting. 21. The pool betting duty shall be charged and paid on any bet which is a bet at fixed odds for the purposes of sections 18 and 19 where (a)the person to whom the person making the bet looks for the payment of his winnings, if any, describes the bet in any terms whatsoever as a pool bet; or (b)in any advertisement, circular, coupon or other document whatsoever advocating or inviting, or otherwise relating to, the bet, the word "pool" is used; Offences. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 22 22.(1) The bets on which the pool betting duty is charged shall include bets made at fixed odds, where they are made with a bookmaker in Northern Ireland by way of coupon betting, and, for this purpose, bets shall be deemed to be made by way of coupon betting where they are made in pursuance of an invitation which offers stated odds for a choice of bets, being bets of a description not commonly made without such an invitation, unless made by way of pool betting, and not of a description commonly made by means of totalisator. (2) Subject to subsection (3), sections 18, 20, 21 and 23 to 26 shall apply in relation to bets made by way of coupon betting as if they were bets made by way of pool betting. (3) Where a bookmaker carried on, whether or not on his own account, a business which involves, or may involve, any sums becoming payable by way of the pool betting duty in respect of bets made by way of coupon betting, Schedule 1 shall have effect subject to the following modifications, namely, paragraph 2 shall (a)not require the bookmaker to furnish particulars of premises used for the purposes of the business in connection only with coupon betting operations; (b)require the bookmaker, not later than the date when he first uses any premises for the purposes of the business in connection with coupon betting operations, to notify the Ministry of those premises being so used, whether or not he is also required by paragraph 2 to furnish particulars of them; 1964 c.21 MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 23 23.(1) Any person who makes any bet to which this section applies shall be guilty of an offence. (2) Any bookmaker in Northern Ireland who makes with a bookmaker outside Northern Ireland any bet to which this section applies shall be guilty of an offence. (3) Any person who writes, prints, publishes or knowingly circulates any advertisement, circular, coupon or other document whatsoever advocating or inviting, or otherwise relating to, any bet to which this section applies shall be guilty of an offence. (4) Without prejudice to sections 68 and 69 of the Magistrates' Courts Act (Northern Ireland) 1964, any person who does any act preparatory to the commission of an offence under this section shall be guilty of an offence. (5) Any person who is guilty of an offence under this section shall be liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding #200, or to both. (6) Subject to subsection (7), this section applies to (a)any bet made or deemed to have been made by way of general betting, pool betting or coupon betting in respect of which neither the general betting duty nor the pool betting duty is payable, in accordance with the provisions of this Part, by the person to whom the persons making their bets look for the payment of their winnings, if any; and (b)to all bets made with a bookmaker outside Northern Ireland, whether or not made by way of pool betting or coupon betting. (7) This section does not apply to (a)any bet (i)made by way of pool betting or coupon betting and otherwise than by means of a totalisator; or (ii)made with a bookmaker otherwise than by way of pool betting or coupon betting; (b)where the promotor of the pool betting or coupon betting or, as the case may be, the bookmaker is in Great Britain or the Isle of Man and the bet is such as to be chargeable with a duty imposed by or under an Act of the Parliament of the United Kingdom or, as the case may be, an Act of Tynwald which corresponds to, and is chargeable on the bet at a rate not less than the appropriate rate of, the pool betting duty or, as the case may be, the general betting duty; or (b)any bet made by means of a totalisator situate in a country outside Northern Ireland on a horse race taking place in that country; or (c)any bet in respect of an event taking place outside Northern Ireland made by a bookmaker in Northern Ireland (i)by means of a totalisator situate outside Northern Ireland; or (ii)with a bookmaker outside Northern Ireland; (c)sxxtf1lf80f5nbbw0261E <(iv).(1) Where particulars of any intended bet on which the general betting duty or the pool betting duty would be chargeable and the stake on that bet are collected for transmission to the person by whom that duty would fall to be paid by some other person, whether or not a bookmaker, who holds himself out as available for so collecting and transmitting them, but are in fact not so transmitted, the bet shall be deemed to have been made, but the duty in respect thereof shall be paid by that other person. (2) The supplemental provisions set out in Schedule 2 shall have effect with respect to the duties relating to betting. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 25 Duty payable irrespective of legality of bets, etc. 25.(1) The illegality or alleged illegality of any bet, within the meaning of section 20(1), shall not affect any liability to pay the pool betting duty in respect of that bet, but nothing in this Part relating to pool betting or coupon betting shall be construed as making lawful any illegal bet. (2) Nothing contained in or done under the provisions of section 16 or 24(1) shall make lawful anything which would be unlawful apart from those provisions. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 26 Construction of sections 16, 23(7) and 24(1) and Schedule 2. 26. In sections 16, 17, 23(7) and 24(1) and in Schedule 2 "approved horse racecourse", "bookmaker's licence" and "bookmaking office licence" have the same meanings respectively as they have in the Betting and Lotteries Act; "premises" includes any place whatsoever and any means of transport; "totalisator" means the contrivance for betting known as the totalisator or pari mutuel, or any other machine or instrument of betting of a like nature, whether mechanically operated or not; "winnings" includes winnings of any kind, pecuniary or otherwise. Game licence duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 27 27. There shall be charged and paid on every licence issued under this Part to kill or take game (in this Part referred to as a "game licence") an excise duty calculated as follows (a)for a whole-year licence < #6C(b)for a part-year licence taken out on or after the 1st (c)for a part-year licence taken out on or after the 1st August (i)to expire on the 31st October in the same year < #4E(ii)to cover a continuous period of not more than MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 28 28.(1) A game licence issued under section 27(c)(ii) shall come into force and shall expire on the dates specified in the licence. (2) Save as provided in relation to licences issued under section 27(c), a game licence shall expire on 31st July next following the date on which it was issued. (3) If the holder of a game licence is convicted of an offence under section 30 of the Game Act 1831, that licence shall, as from the date of such conviction, be void. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 29 Penalty for killing or taking game without a game licence. 29.(1) Save as provided by this section, any person who (a)kills or takes any game; or (b)uses any dog, gun, net or engine for the killing or taking of game; (2) This section shall not operate so as to require any member of the Royal Family to take out a game licence. (3) The following persons or any of them shall not, by reason only of being so engaged, be guilty of an offence under this section (a)any person engaged in aiding or assisting in the killing or taking of game by the order and under the immediate direction of, and for the use only of, a person who has in force a game licence, where any dog, gun, net or other engine, then being lawfully used, belongs to the licence-holder; (b)any person engaged in the killing or taking of snipe or wild duck; (c)any occupier of any land, or any person duly authorised in writing by such occupier, engaged in the killing or taking of ground game on that land in accordance with the provisions of the Ground Game Acts; (d)any person engaged in the killing or pursuing of hares by coursing with greyhounds or by hunting with beagles or other hounds; (e)any person engaged in the killing or pursuing of deer by hunting with hounds; (f)any owner or ocupier of any inclosed land, or any person acting by his direction or permission, engaged in the killing or taking of deer on such land. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 30 Power of inspection of game licences. 30.(1) Any authorised officer may require any person appearing to him to act in contravention of any of the provisions of this Part to produce his game licence for inspection. (2) If any such person fails or refuses to produce a proper licence and to permit the authorised officer to inspect it, the authorised officer shall require that person to give his name and address, and that person shall thereupon give his name and address to the authorised officer. (3) If any person contravenes any of the provisions of this section, he shall, in addition to any other offence he may thereby commit, be guilty of an offence under this section and shall be liable on summary conviction to a fine not exceeding #50. (4) An authorised officer may arrest any person who acts in contravention of any of the provisions of this section, and, if the authorised officer making the arrest is not a member of the Royal Ulster Constabulary, may deliver such person forthwith into the custody of a member of the Royal Ulster Constabulary to be dealt with according to law. (5) Where any person is found using on any land any dog, gun, net or other engine for the killing or taking of game, the owner or occupier of that land, or any person producing a game licence in force under this Part, may exercise, in relation to the person so found, the powers conferred by this section on an authorised officer. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 31 Authorised officers may enter on land. 31. An authorised officer may enter, and remain so long as may be necessary, on any land for the purpose of requiring the production of any game licence or of making any other demand referred to in section 30. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 32 Game licences taken out in Great Britain available in Northern Ireland. 32.(1) Subject to the provisions of this section, a game licence in force under the provisions of any of the enactments for the time being in force in Great Britain which correspond to the foregoing provisions of this Part shall, without further payment of duty, be available in Northern Ireland. (2) If the rates of duty chargeable respectively on game licences taken out in Northern Ireland are higher than the rates of duty chargeable respectively for game licences taken out in Great Britain, any such licence taken out in Great Britain shall not be available in Northern Ireland until the difference between the rate of duty payable in Great Britain and the rate of duty payable in Northern Ireland has been paid to the Ministry. (3) This section shall continue in operation so long only as the corresponding concession with respect to the availability in Great Britain of game licences taken out in Northern Ireland continues to have effect, and a declaration made by the Governor in Council that the corresponding concession has ceased or will cease to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein. (4) For the purposes of this Act, a game licence taken out in Great Britain and available in Northern Ireland shall be deemed to be a game licence issued under this Part. Game dealer's licence duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 33 33. There shall be charged and paid on every game dealer's licence an excise duty of #4. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 34 Duration of game dealer's licence. 34. A game dealer's licence shall expire on the 1st July next following the date on which it is issued. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 35 Penalty for certain dealings in game without a game dealer's licence. 35.(1) Save as provided by subsections (2) to (5), a person who is not a licensed game dealer shall not (a)carry on the business of a game dealer; or (b)expose for sale or agree or offer to sell, or sell, any game; (c)agree or offer to buy, or buy, any game, otherwise than from a licensed game dealer. (2) An innkeeper, or the proprietor of any hotel or restaurant, may sell for immediate consumption on his premises any game which he has lawfully procured. (3) Any person having in force a game licence for a whole year may, at any place, agree or offer to sell, or sell, to any licenced game dealer game which he has lawfully killed or taken, or of which he is otherwise lawfully in possession. (4) Any occupier of land may, at any place, agree or offer to sell, or sell, to any licensed game dealer any ground game killed or taken on that land by him, or by any person duly authorised in writing by him, in accordance with the provisions of the Ground Game Acts, to kill and take ground game. (5) The buying or selling of game by any employee or partner of a licensed game dealer acting in the usual course of the business of, and on behalf of or in association with, that licensed game dealer shall be deemed not to be a contravention of this section if it would have been lawful had it been transacted by the licensed game dealer himself. (6) If any person acts in contravention of any of the provisions of this section, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50, but it shall be a defence for a person charged under subsection (1)(c) to prove that the charge relates to a transaction entered into by him in good faith at premises at which a board, purporting to be the board of a licensed game dealer, was displayed. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 36 Certificate required for issue of game dealer's licence. 36.(1) A game dealer's licence shall not be issued except to a person who holds a certificate, granted in accordance with the provisions of this section by a court of summary jurisdiction acting for the petty sessions district in which the premises in respect of which the licence is to be issued are situate, authorising the issue of a licence to that person, and a separate certificate shall be required in respect of each separate licence. (2) Any game dealer's licence issued in contravention of this section shall be void. (3) Every certificate granted to a game dealer shall show his true name and address and the address of the premises at which he is authorised by the certificate to obtain a licence to carry on business as such. (4) A certificate shall come into force on the date on which it is granted and shall expire on the next following 1st July. (5) Magistrates' courts rules may make provision with respect to the procedure to be followed in making application for certificates and with respect to (a)the giving of notices of intention to make an application; (b)the persons entitled to be represented at the hearing of the application; (c)the form of certificate to be granted. (6) A court of summary jurisdiction shall not refuse to grant a certificate under this section except on some one or more of the following grounds (a)that satisfactory evidence has not been produced of the good character of the applicant; (b)that satisfactory evidence has been produced that the applicant is not a fit and proper person to hold a certificate; (c)that the applicant has not complied with the provisions contained in magistrates' courts rules with respect to applications for certificates. (7) Any person aggrieved by the refusal of a court of summary jurisdiction to grant a certificate under this section may appeal to a county court in the manner provided by Part XIII of the Magistrates' Courts Act (Northern Ireland) 1964. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 37 Restrictions to be observed by licensed game dealers. 37.(1) A licensed game dealer shall not agree or offer to buy, or buy, any game otherwise than from another licensed game dealer, or from a person having in force a game licence for a whole year, or, in the case of ground game, from the occupier of the land on which the ground game was killed or taken in accordance with the Ground Game Acts. (2) The restrictions imposed by subsection (1) shall not apply to the buying by a licensed game dealer of game lawfully imported, or to be imported, into Northern Ireland from a place outside Northern Ireland. (3) A licensed game dealer shall not expose for sale, or sell, any game otherwise than at the premises specified in his licence and at which a board is displayed by him in accordance with the provisions of section 38. (4) If any licensed game dealer or other person acts in contravention of any of the provisions of this section, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 38 Game dealer to display sign, etc. 38.(1) A licensed game dealer shall, so long as his licence is in force, display on the outside of the premises specified in the licence a board showing (in clear and legible characters) his full name together with the words "Licensed to deal in game". (2) A licensed game dealer shall not display such board otherwise than at the premises specified in his licence. (3) A person who is not a licensed game dealer shall not assume or pretend by (a)displaying any such board; or (b)exhibiting any certificate; or (c)any other device or pretence; (4) Any licensed game dealer or other person who acts in contravention of any of the provisions of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 39 Revocation of game dealer's licence on conviction for certain offences. 39.(1) If any licensed game dealer is convicted of an offence under section 3 of the Game Preservation Act (Northern Ireland) 1928 or under this Part, the court by which he is convicted may, in addition to any other penalty, order his licence, and any other game dealer's licence held by him, to be revoked; and, where such an order is made, any licence to which it relates shall be void as from the date of the order. (2) If, within five years after a conviction for any such offence, a licensed game dealer is again convicted of any such offence, his licence shall thereupon become void, and he shall be incapable of holding a game dealer's licence for a period of five years from the date of such later conviction. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 40 Application of sections 33 to 39 to wild birds. 40. Sections 33 to 39 shall apply to dealings in wild birds as they apply to dealings in game, and, accordingly, references therein to game shall be construed as including references to such birds. Savings for Part IV. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 41 41. Nothing in this Part shall (a)entitle any person to use, carry or have in his possession, custody or control any gun, or to use any net, snare or other engine for the killing or taking of game, contrary to any provision contained in, or having effect under, any other enactment; or (b)affect the rights of occupiers of land under the Ground Game Acts; or (c)operate to impose any penalty on the killing, taking, buying or selling, or exposing for sale, of any rabbits; or (d)affect the sale, pursuant to a direction of a resident magistrate under the Poaching Prevention Act 1862, of any game which has been forfeited, or penalise a purchaser at such a sale. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 42 Interpretation of Part IV. 42. In this Part "game" means any game whatsoever and includes any hare, pheasant, partridge, woodcock, snipe, quail, landrail, grouse or deer; "the Ground Game Acts" means the Ground Game Act 1880 and the Ground Game (Amendment) Act 1906; "gun" means a gun or firearm of any description and includes an air gun or any other kind of gun from which any shot, bullet or other missile can be discharged. Gaming machine licences. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 43 43.(1) There shall be charged an excise duty on a licence (to be known as a "gaming machine licence") authorising gaming machines to be provided for gaming on premises in respect of which the licence is issued. (2) Part I of Schedule 3 shall have effect for defining what is a gaming machine for the purposes of this section. (3) A gaming machine licence shall be either a whole-year licence for the period from the 1st October in any year to the 30th September in the following year or ..., a half-year licence for the period from the 1st October in any year to the 31st March in the following year or from the 1st April in any year to the 30th September in that year; ... (all dates inclusive). MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 44 Rates of duty on gaming machines. 44.(1) This section shall apply for determining the rate of duty chargeable under section 43 on gaming machine licences, .... (2) The rate of duty shall be determined by reference to whether the licence authorises the provision of machines chargeable at the lower, [the higher or the peak], rate and to the number of machines of either description which it authorises. [(3) Subject to subsection (3A) below, a machine is chargeable (a)at the lower rate, if it can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding #0.02; (b)at the higher rate if it can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination exceeding #0.02 but not exceeding #0.05; and (c)at the peak rate, in any other case. (3A) Where the game playable by means of a machine can be played more than once for the insertion of a coin or coins of a denomination, or aggregate denomination, exceeding a sum mentioned in subsection (3) above, the machine is to be treated for the purposes of that subsection, as if it can only be played by the insertion into it of a coin of a denomination not exceeding that sum if in effect the amount payable to play the game once does not exceed that sum.] (4) The duty on a whole-year licence shall be in accordance with the following Table rate. rate. in excess of one. rate. (5) The duty on a half-year licence shall be eleven-twentieths of that which it would have been if the licence were a whole-year, but otherwise identical, licence. (6) For the purposes of this section, a machine which two or more persons can play simultaneously (whether or not participating with one another in the same game) shall not be treated as one machine, but (a)in the case of a machine which a player cannot play except by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding [#0.02], shall be treated as a number of machines, all chargeable at the lower rate, equal to the number of persons who can play the machines simultaneously; and (b)in any other case, shall be treated as a number of machines, all chargeable at the [peak] rate, equal to that number of persons; S.45 rep. by 1980 c.48 s.122 sch.20 Pt.II MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 46 Gaming machine licences: general. 46.(1) ..., a gaming machine shall not be provided for gaming on any premises unless there is a gaming machine licence in force in respect of the premises [or the value or aggregate value of the benefits in money or money's worth which any player who is successful in a single game played by means of the machine may receive cannot exceed #0.10]. (2) At any time when a gaming machine licence is in force in respect of any premises and, ..., authorises the provision only of gaming machines chargeable at [one rate], a gaming machine chargeable at [another rate] shall not be provided for gaming on those premises. (3) At any time when a gaming machine licence is in force in respect of any premises and authorises the provision for gaming on those premises of a specified number of machines chargeable at a specified rate, gaming machines chargeable at that rate shall not be provided for gaming on those premises in excess of the number authorised by the licence for machines so chargeable. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 47 Gaming machine licences: special provisions. 47.(1) More than one gaming machine licence shall not be in force at any time as respects the gaming machines on any premises, except that there may be one licence as respects the gaming machines chargeable at [one rate], and one licence as respects the gaming machines chargeable at [another rate]. [(2) In accordance with subsection (1), in ascertaining whether there has been a contravention of section 46 in respect of any premises, two or more gaming machine licences may be taken into account only if each relates to machines chargeable at the same rate and is the only licence relating to machines chargeable at that rate.] (3) The Ministry may, without any additional payment, amend a gaming machine licence by substituting different premises for those in respect of which it is in force, but (a)this subsection shall not be taken as authorising any amendment affecting the number or descriptions of gaming machines authorised by the licence; and (b)the Ministry must be satisfied that there is no other licence in force as respects the new premises, except where the transfer is of a licence relating only to machines chargeable at [one rate], and the licence already in force relates only to machines chargeable at [another rate]. Subs.(4) rep. by 1980 c.48 s.122 sch.20 Pt.II MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 48 Supplementary provisions as to duties on gaming machine licences. 48.(1) A machine is provided for gaming on any premises if it is made available thereon in such a way that persons resorting to the premises can play it; and, where on any premises one or more gaming machines are so made available, any such machine anywhere on the premises shall be treated as provided for gaming thereon, notwithstanding that it is not so made available or is not in a state in which it can be played. (2) The provisions of Part III of Schedule 3 (being supplemental provisions as to administration and enforcement) shall have effect with respect to gaming licences and the duty thereon. (3) Nothing contained in or done under any of the provisions of this Part or of Schedule 3 shall make lawful anything which would be unlawful apart from those provisions. (4) In this Part and in Schedule 3 "coin" means coin lawfully current in the United Kingdom; "premises" includes any place whatsoever and any means of transport. Part VI (ss.4953), Part VII (ss.5457) rep. by 1974 c.39 s.192 sch.5 Pt.II Arrest of offenders. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 58 58.(1) If any person (in this section referred to as "the offender") is found committing, or is suspected upon reasonable grounds of having committed, any offence which under this Act is punishable with imprisonment or with a fine of #50 or more, the following provisions shall have effect (a)an authorised officer may require the offender to do either or both of the following things (i)desist from such offence; (ii)give his name and address; (b)if the offender, after being so required, wilfully continues such offence or fails or refuses to give his name and address, or gives a name and address which the authorised officer has reason to suspect is not the offender's true name and address, the authorised officer may arrest the offender; (c)where the offender is arrested under this section by an authorised officer who is not a member of the Royal Ulster Constabulary, that officer shall as soon as possible deliver the offender into the custody of a member of the Royal Ulster Constabulary to be dealt with according to law. (2) Where it is not practicable to arrest the offender as aforesaid at the time of the commission of the offence, or where the offender having been then or subsequently arrested for that offence has escaped, he may be arrested by an authorised officer at any time before the expiration of the period within which proceedings may be instituted against him and may be proceeded against accordingly. (3) The provisions of this section are in addition to and not in derogation of any other provision of this Act or of any enactment or any rule of law authorising the arrest of offenders. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 59 Institution of proceedings. 59.(1) Any transferred excise duty payable by any person may, if the amount thereof is less than #100, be recovered, without prejudice to any other means of recovery, by the Ministry summarily as a civil debt. (2) Proceedings for an offence under this Act shall not be instituted except by or with the consent of the Ministry or the Attorney-General. (3) Any proceedings under this Act instituted in a court of summary jurisdiction may be commenced in the name of an authorised officer. (4) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced, those proceedings may be continued by any other authorised officer. Subs.(5) rep. by 1975 c.59 s.14(5) sch.6 Pt.II MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 60 Service of process. 60.(1) Any summons or other process issued for the purpose of any proceedings under this Act shall be deemed to have been duly served on the person to whom it is addressed if it is (a)delivered to him personally; or (b)left at his last known place of abode or business or, in the case of a body corporate, at its registered or principal office; or (c)left on board any vessel or aircraft to which he may belong or have lately belonged. (2) Any summons, notice, order or other document issued for the purposes of any proceedings under this Act, or of any appeal (including an appeal by way of case stated) from the decision of the court in any such proceedings, may be served by an officer of the Ministry. (3) This section shall not apply in relation to proceedings instituted in the High Court. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 61 Proceedings for offences. 61.(1) Notwithstanding anything contained in section 34 of the Magistrates' Courts Act (Northern Ireland) 1964, proceedings for an offence under this Act [, other than under section 4, 7 or 70,] may be commenced at any time within the period of six months from the date on which evidence, sufficient in the opinion of the Ministry to justify a prosecution for the offence, comes to its knowledge, or within the period of twelve months after the commission of the offence, whichever period last expires. (2) For the purposes of subsection (1), a certificate purporting to be signed by the Minister or a secretary or assistant secretary of the Ministry as to the date on which such evidence as aforesaid came to the knowledge of the Ministry shall be conclusive evidence thereof. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 62 Joint offenders. 62. Where liability for any offence under this Act is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any fine and may be proceeded against jointly or severally as the Ministry may consider fit. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 63 Provisions as to imprisonment. 63. Where under any enactment a court of summary jurisdiction has power to order a person to be imprisoned in respect of the non-payment of a fine, or of the default of a sufficient distress to satisfy the amount of that fine, for a term in addition and succession to a term of imprisonment imposed for the same offence as the fine, then, in relation to a sentence for an offence under this Act, the aggregate of those terms of imprisonment may, notwithstanding anything in any such enactment, be any period not exceeding fifteen months. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 64 General provisions as to offences and fines. 64.(1) Where under this Act a punishment is prescribed for any offence or for any contravention of any regulation, direction, condition or requirement made, given or imposed under this Act, and any person is convicted in the same proceedings of more than one such offence or contravention, that person shall be liable to that punishment for each such offence or contravention of which he is so convicted. (2) Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in any such capacity, he as well as the body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 65 Power of Ministry to mitigate fines, etc. 65. The Ministry may, as it considers fit (a)stay or compound any proceedings for an offence under this Act; or (b)after judgment, mitigate or remit any fine imposed under this Act; or (c)order the discharge or release of any person who has been imprisoned for any offence under this Act or for non-payment of a sum adjudged to be paid or awarded in relation to such an offence or in default of a sufficient distress to satisfy such a sum. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 66 Proof of certain matters. 66. An averment in any process in proceedings under this Act that (a)those proceedings were instituted with the consent of the Ministry or of the Attorney-General; or (b)any person is or was an authorised officer; or (c)at the time any offence under this Act is alleged to have been committed, the relevant transferred excise licence had not been issued to the person charged with the offence; or (d)the Ministry has or has not been satisfied as to any matter as to which it is required by any provision of this Act to be satisfied; Agent to produce authority. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 67 67. Where any person requests an authorised officer to transact with him on behalf of any third party any business in connection with any transferred excise duty, the authorised officer may refuse to transact that business with him unless written authority from the third party is produced in such form as the Ministry may direct. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 68 Power to pay rewards. 68. The Ministry may pay rewards in respect of any service which appears to it to merit reward rendered to it by any person in relation to any transferred excise duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 69 Untrue declarations, etc. 69.(1) If any person (a)makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Ministry or to any authorised officer, any declaration, notice, certificate or other document whatsoever; or (b)makes any statement in answer to any question put to him by an authorised officer which he is required by or under any enactment to answer; (2) Where, by reason of any such document or statement as is mentioned in subsection (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be a civil debt which is recoverable summarily by the Ministry. (3) Without prejudice to subsection (2), where any person who commits an offence under this section does so either knowingly or recklessly, he shall be guilty of an offence and shall be liable (a)on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding #500, or to both; (b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine not exceeding #500, or to both. (4) Without prejudice to subsection (2), where any person commits an offence under this section in such circumstances that he is not liable under subsection (3), he shall be liable on summary conviction to a fine not exceeding #100. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 70 Counterfeiting documents, etc. 70. If any person (a)counterfeits or falsifies any document which is required by or under this Act or which is used in the transaction of any business relating to any transferred excise duty; or (b)knowingly accepts, receives or uses any such document so counterfeited or falsified; or (c)alters any such document after it is officially issued; or (d)counterfeits any seal, signature, initials or other mark of, or used by, any authorised officer for the verification of such a document or for any other purpose relating to any transferred excise duty; (a)on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding #500, or to both; (b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine not exceeding #500, or to both. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 71 Provisions as to stamps. 71.(1) A person shall not (a)make, knowingly utter, deal in or sell any facsimile, imitation or representation, whether on paper or otherwise, of any stamp used for denoting any transferred excise duty (in this section referred to as a "fictitious stamp") or knowingly use for any purpose of any transferred excise duty any fictitious stamp; or (b)have in his possession, unless he shows a lawful excuse, and fictitious stamp; or (c)make or, unless he shows a lawful excuse, have in his possession any die, plate, instrument or materials for making any fictitious stamp. (2) If any person acts in contravention of any of the provisions of subsection (1), he shall be guilty of an offence and shall be liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding #100, or to both. (3) Any stamp, die, plate, instrument or materials found in the possession of any person in contravention of subsection (1) may be seized by any authorised officer and shall be forfeited to the Ministry. (4) The provisions (including the penal provisions) of the Stamp Duties Management Act 1891 shall apply to the stamps used for denoting any transferred excise duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 72 Regulations. 72.(1) The Ministry may make regulations providing for any matter in regard to which regulations may be made under this Act and generally for the purposes of carrying this Act into effect. (2) Except as provided by paragraph 15 of Schedule 2 and paragraph 7(2) of Schedule 3, all regulations under this Act shall be subject to negative resolution. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 73 Exclusion of 1979 c.2 73. None of the provisions of [the Customs and Excise Management Act 1979] shall apply to any transferred excise duty. MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 74 Interpretation. 74. In this Act "authorised officer" includes (a)any officer of the Ministry and any member of the Royal Ulster Constabulary engaged in carrying out any function relating to any transferred excise duty; or (b)any other person appointed or authorised by the Ministry to discharge any such function; "the Betting and Lotteries Act" means the Betting and Lotteries Act (Northern Ireland) 1957; "the Ministry" has the meaning assigned to it by section 1(1); "trade" includes "business"; "transferred excise duties" and "transferred excise licences" have the meanings assigned to them by section 1(2). S.75, with Schedule 4, effects amendments MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 76 1957 c.19 76.Subs.(1), with Schedule 5, effects repeals (2) Notwithstanding the repeal by this Act of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1953 (a)the provisions of the Game Act 1831 extended by section 13 of the Game Licences Act 1860 shall continue to apply in Northern Ireland as they did before the passing of this Act; and (b)the amendments made to the Game Preservation Act (Northern Ireland) 1928 by entry 3 in Schedule 3 to the said Act of 1953 shall continue to have effect. 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)$$# COMMISSION ON SALES OF LAND ACT (NORTHERN IRELAND) 1972 COMMISSION ON SALES OF LAND ACT (NORTHERN IRELAND) 1972 - LONG TITLE An Act to relieve purchasers from the payment of commission on sales of land. [23rd March 1972] Stipulation that purchaser pay vendor's agent to be void. COMMISSION ON SALES OF LAND ACT (NORTHERN IRELAND) 1972 - SECT 1 1.(1) Where, on a sale of land, an auctioneer, estate agent or other person acting as agent for the vendor in the sale is entitled to be paid a commission, any stipulation made on the sale to the effect that the purchaser shall pay the whole or any part of the commission is void. (2) This section applies to a commission on a fine, or payment in the nature of a fine, on the granting of a lease or sub-lease in like manner as to the commission on a sale of land. (3) In this section "commission" includes fees, charges, disbursements, expenses and remuneration and "enactment" includes any statutory provision within the meaning of section 1(f) of the Interpretation Act (Northern Ireland) 1954. (4) This section applies only to contracts for sale made after the commencement of this Act but does not apply to the acquisition of land by agreement by a person or body authorised or capable of being authorised under an enactment in force at the date of the agreement to acquire that land compulsorily. COMMISSION ON SALES OF LAND ACT (NORTHERN IRELAND) 1972 - SECT 2 Short title and commencement. 2.(1) This Act may be cited as the Commission on Sales of Land Act (Northern Ireland) 1972. (2) Commencement

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Statutes of Northern Ireland