(1) Any reference in this Part of this Act to a amount in sterling, in the context of— (a) the cost of playing a game, or (b) the amount of the prize for a game, includes a reference to the equivalent amount in another currency. (2) The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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27 Offences by bodies corporate.

—Where an offence under ... paragraph 16 of Schedule 3 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves— (a) that the offence was committed without his consent or connivance, and (b) that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

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28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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29A Evidence by certificate, etc.

(1) A certificate of the Commissioners— (a) that any notice required by or under this Act to be given to them had or had not been given at any date, or (b) that any permit, licence or authority required by or under this Act had or had not been issued at any date, or (c) that any return required by or under this Act had not been made at any date, or (d) that any duty shown as due in any return made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 had not been paid at any date, shall be sufficient evidence of that fact until the contrary is proved. (2) A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself. (3) Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

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30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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31 Protection of officers.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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32 Orders and regulations.

(1) Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument. (2) . . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons. (3) But in the case of an order under section 26H(4) which has the effect of adding to the class of activities in respect of which remote gaming duty is chargeable— (a) subsection (2) above shall not apply, and (b) the order may not be made unless a draft has been laid before and approved by resolution of the House of Commons. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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32A Application to limited liability partnerships

(1) This Act applies to limited liability partnerships as it applies to companies. (2) In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.

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33 Interpretation.

(1) In this Act— “the Commissioners” means the Commissioners of Customs and Excise; “foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B)); “gaming” means playing a game of chance for a prize ... ; “the prescribed sum” in relation to the penalty provided for an offence, means— if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section) and if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984. (1A) In the definition of “gaming” in subsection (1)— (a) “game of chance” has the meaning given by section 6(2) of the Gambling Act 2005, (b) “playing a game of chance” is to be read in accordance with section 6(3) of that Act, and (c) “prize” does not include the opportunity to play the game again. (1B) A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax). (2) For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or remote gaming duty does not make lawful anything which is unlawful apart from this Act.

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