any fruit machine and is due and payable immediately before the date of commencement of section 49(1) is deemed to be a penalty tax imposed under this Act.
(6) The individual who, immediately before the date of commencement of section 51, is—
- (a) the Commissioner of Betting Duties;
- (b) a Deputy Commissioner of Betting Duties; or
- (c) an Assistant Commissioner of Betting Duties,
continues as if he or she were appointed under section 32 as the Commissioner of Gambling Duties, a Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties, respectively, and their respective appointments are to expire on the date they would have expired if section 51 had not been enacted.
(7) Despite section 51, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under the Betting and Sweepstake Duties Act 1950 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.
(8) Any duty on betting and sweepstakes which is charged under the Betting and Sweepstake Duties Act 1950 and is due immediately before the date of commencement of section 51 is deemed to be a gambling duty charged under this Act.
(9) Except as otherwise expressly provided in regulations made under subsection (12), where any period of time specified in any former provision is current immediately before the date of commencement of the repeal or amendment (as the case may be) of the former provision, this Act has effect as if the corresponding provision in this Act had been in force when the period began to run; and any period of time so specified and current is deemed for the purposes of this Act—
