Office of Public Sector Information

(5) In subsection (4)—

(a) “petroleum gas” means any hydrocarbon which—

(i) is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and

(ii) is not natural gas (as defined in paragraph (b) below),

(b) “natural gas” means gas with a methane content of not less than 80%,

(c) “animal fat” means a triglyceride of animal origin,

(d) “vegetable fat” means a triglyceride of vegetable origin, and

(e) “non-synthetic methanol” means methyl alcohol of non-synthetic origin.

(6) Regulations under subsection (4)(g)—

(a) may make provision only if the Commissioners think it necessary or expedient for a purpose connected with Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products,

(b) may, in particular, make provision by reference to that Directive or any other Community instrument, and

(c) may, in particular, make provision by reference to the purpose for which a substance is intended to be used.”

14 Treatment of certain energy products

(1) Section 10 of the Finance Act 1993 (c. 34) (application of Hydrocarbon Oil Duties Act 1979 to certain substances) shall be amended as follows.

(2) In subsection (1) for “mineral oil” substitute “energy product”.

(3) In subsection (2)—

(a) after “as the equivalent of hydrocarbon oil” insert “or road fuel gas”, and

(b) for “as if it fell within such description of hydrocarbon oil” substitute “as if it fell within such class or description of substance”.

(4) In subsection (3)—

(a) for “a mineral oil” substitute “an energy product”, and

(b) for “hydrocarbon oil of the description” substitute “the substance”.

(5) For subsection (4) substitute—

“(4) In this section “energy product” means a substance which—

(a) is an energy product for the purposes of Council Directive 2003/ 96/EC restructuring the Community framework for the taxation of energy products and electricity, and

(b) is not (apart from as a result of this section) hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.”

(6) For subsection (6) substitute—

“(6) Where a duty of excise is charged on a substance under a provision of the 1979 Act by virtue of an order under this section, no duty shall be charged on the substance under any other provision of that Act.”

(7) For the heading substitute “Extension of Hydrocarbon Oil Duties Act 1979 to energy products”.

Betting and gaming duties

15 General betting duty: pool betting

(1) The Betting and Gaming Duties Act 1981 (c. 63) shall be amended as follows.

(2) For section 4 (pool betting, the Tote, &c.) substitute—

“4 Pool betting on horse and dog races

(1) General betting duty shall be charged on pool betting which—

(a) relates only to horse racing or dog racing, and

(b) is not on-course betting.

(2) But subsection (1) does not apply to pool betting if—

(a) the promoter is outside the United Kingdom, and

(b) it is conducted otherwise than by means of a totalisator situated in the United Kingdom.

(3) The amount of duty charged under subsection (1) in respect of bets made by means of facilities provided by a person in an accounting period shall be 15 per cent. of the amount of his net stake receipts for the period.”

(3) In section 5(7) (net stake receipts) and section 5B(4) (liability to pay) for “section 4(1) to (3)” substitute “section 4(1)”.

(4) In section 7B (conditions for charging pool betting duty)—

(a) in subsection (2)(b) omit “the bet is made otherwise than by means of a totalisator and”, and

(b) for subsection (3)(a) and (b) substitute—

“(a) made wholly in relation to horse racing or dog racing,”.

(5) In section 9(2)(a) (prohibitions for protection of revenue)—

(a) at the end of sub-paragraph (i) add “or”, and

(b) in sub-paragraph (ii) for “in the case of bets made otherwise than by means of a totalisator,” substitute “in any case,”.

(6) In section 10(2) (definition of pool betting) for the definition of “totalisator odds” substitute—

““totalisator odds” means the odds paid on bets made—

(a) by means of a totalisator, and

(b) at the scene of the event to which the bets relate.”

(7) In section 12(4) (interpretation)—

(a) for the definition of “bookmaker” substitute—

““bookmaker” means a person who—

(a) carries on the business of receiving or negotiating bets or conducting pool betting operations (whether as principal or agent and whether regularly or not), or

(b) holds himself out or permits himself to be held out, in the course of a business, as a person within paragraph (a);”;

(b) for the definition of “on-course bet” substitute—

““on-course bet” has the meaning given by subsection (4A);”, and

(c) omit the definition of “sponsored pool betting”.

(8) After section 12(4) insert—

“(4A) A bet is an on-course bet for the purposes of this Part of this Act if it—

(a) is made by a person present at a horse or dog race meeting or by a bookmaker,

(b) is not made through an agent of an individual making the bet or though an intermediary, and

(c) is made—

(i) with a bookmaker present at the meeting, or

(ii) by means of a totalisator situated in the United Kingdom, using facilities provided at the meeting by or by arrangement with the person operating the totalisator.”

(9) In paragraph 10(1) of Schedule 1 (betting duties: power of entry) omit the words “, or that facilities for sponsored pool betting on those events are being or are to be provided,”.

(10) The amendments made by this section have effect in relation to accounting periods ending on or after the date of the passing of this Act.

16 Rates of gaming duty

(1) For the Table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute—

(2) This section has effect in relation to accounting periods beginning on or after 1st April 2004.

Amusement machine licence duty

17 Amusement machine licence duty: rates

(1) In section 23 of the Betting and Gaming Duties Act 1981 (c. 63) (amount of duty payable on amusement machine licence) for the Table in subsection (2) substitute—

(2) This section has effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise on or after 22nd March 2004.

Vehicle excise duty

18 Fee for payment of duty by credit card

(1) The Vehicle Excise and Registration Act 1994 (c. 22) is amended as follows.

(2) After section 19B insert—

“19C Fee for payment of duty by credit card

(1) This section applies where—

(a) a person applies for a vehicle licence or a trade licence, and

(b) the Secretary of State, or an authorised body, accepts a credit card payment in respect of the duty payable on the licence.

(2) Before issuing the licence, the Secretary of State, or the authorised body, shall require—

(a) the applicant, or

(b) a person acting on behalf of the applicant,

to pay to him, or it, such fee (if any) in respect of the acceptance of the credit card payment as may be prescribed by, or determined in accordance with, regulations.

(3) In cases of such descriptions as the Secretary of State may, with the consent of the Treasury, determine, the whole or a part of a fee paid under this section may be refunded.

(4) In this section—

• “authorised body” means a body (other than a Northern Ireland department) which is authorised by the Secretary of State to act as his agent for the purpose of issuing licences;

• “credit card” has such meaning as may be prescribed by regulations;

• “regulations” means regulations made by the Secretary of State.”.

(3) In section 58 (fees prescribed by regulations) in subsection (1) (fees prescribed by regulations under certain provisions to be of amount approved by Treasury) for “or 14(4)(b)” substitute “, 14(4)(b) or 19C(2)”.

(4) This section has effect in relation to licences issued on or after such day as the Secretary of State may by order made by statutory instrument appoint.