Page:Gambling Duties Act 2022.pdf/62

From Wikisource
Jump to navigation Jump to search
This page has been proofread, but needs to be validated.
GAMBLING DUTIES
63


Consequential amendment to Singapore Totalisator Board Act

50. Section 12(1) of the Singapore Totalisator Board Act is amended by deleting the words “duty charged under the Betting and Sweepstake Duties Act 1950” and substituting the words “gambling duty charged under the Gambling Duties Act 2022”.

Repeal

51. The Betting and Sweepstake Duties Act is repealed.

Saving and transitional provisions

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

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

(3) Despite section 49, where—

(a) an appeal has been made to the Minister under section 14(7) of the Private Lotteries Act 2011 before the date of commencement of section 49; and
(b) the appeal has not been dealt with or disposed of immediately before that date,

the appeal may be dealt with in accordance with the repealed section 14(7) as if this Act had not been enacted.

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

(5) Any penalty which is imposed under section 15(7) of the Private Lotteries Act 2011 on unpaid duty in respect of a private lottery or