Betting and Gaming Levy (Amendment) Act 2015

This Act may be cited as the Betting and Gaming Levy

(Amendment) Act, No. 14 of 2015 and shall be deemed for all purposes, to have come into operation on January 1,

2015.

Section 2 of the Betting and Gaming Levy Act, No. 40

of 1988 (hereinafter referred to as the “principal enactment”), as last amended by Act, No. 19 of 2013 is hereby further amended as follows:-

in subsection (1A) of that section, by the substitution for the words “a levy at the rate of five per centum” of the following words:-

by the insertion immediately after subsection (1A)

In subsection (1B) of that section:-

in subsection (1C) of that section by the substitution for the words and figures “subsection (1A),” of the words and figures “subsection (1A) and subsection (1AA),”.

Section 2A of the principal enactment is hereby amended in subsection (1) by the substitution for all the words and figures from “Every person who on or after January 1, 2013", to the end of that subsection of the words “Every person, who, on or after January 1, 2013, but prior to May 31,

2013, carries on the business of a bookmaker or gaming referred to in subsection (1) of section 2, shall register with the Department of Inland Revenue.”.

Section 4 of the principal enactment is hereby amended as follows:-

in subsection (5) of that section by the substitution for the words “levy payable under this Act.” of the words “levy payable under subsection (1) of section 2 of this Act.”;

by the addition at the end of subsection (5) of that section of the following new subsection:-

Subsection (1) of section 5 of the principal enactment is hereby amended as follows :-

by the substitution in paragraph (a) of that subsection, for the words and figures “section 38 of the Turnover Tax Act”, of the words and figures

by the substitution in paragraph (c) of that subsection, for the words and figures “section 42 or section 43 of the Turnover Tax Act,”, of the words and figures “section 214 or section 215 of the Inland

by the substitution in paragraph (d) of that subsection, for the words and figures “section 57 of the Turnover Tax Act”, of the words and figures

by the substitution in paragraph (e) of that subsection, for the words and figures “section 57 of the Turnover Tax Act”, of the words and figures

Section 6 of the principal enactment is hereby amended in subsections (2), (3) and (4) of that section by the substitution for the words “Deputy Commissioner or

Assessor” wherever such words occur in those subsections of the words “ Commissioner, Senior Deputy Commissioner,

Deputy Commissioner or Assistant Commissioner”

respectively.

The following new section is hereby inserted immediately after section 6 of the principal enactment and shall have effect as section 6A of that enactment:-

6A. (1) The Minister may make regulations in respect of any matter which is required or authorized by this Act to be prescribed.

Every regulation made by the Minister shall be published in the Gazette and shall come into operation on the date of such publication or on such later date as may be specified in the regulation.

Every regulation made by the Minister, shall, as soon as convenient after its publication in the Gazette, be brought before Parliament for approval. Any regulation which is not so approved shall be deem to be rescinded as from the date of disapproval but without prejudice to anything previously done thereunder.

Notification of the date on which any regulation is deemed to be rescinded under subsection (3) shall be published in the Gazette.

Section 7 of the principal enactment is hereby amended by the repeal of the definition of expression

“Assessor”, “Commissioner-General”, and “Deputy

Commissioner” and the substitution therefor of the following definition of expression:-

“Commissioner-General”, and “ Deputy

Commissioner” shall have the respective meanings assigned to them by section 59 of the Turnover Tax

Act;”

The Schedule to the principal enactment is hereby replaced and the following Schedule is substituted therefor:-

“Regulations.

Column I

Year

1. For every year commencing on or after April 1, 1988, but prior to April 1,

2001.

2. For every year commencing on or after April 1, 2001, but prior to April 1,

2002.

3. For every year commencing on or after April 1, 2002 but prior to April 1,

2005 –

where live telecast facilities are used in carrying on the business.

where live telecast facilities are not used in carrying on the business.

through Agents.

by the use of live telecast facilities in carrying on the business.

where live telecast facilities are not used in carrying on the business.

through Agents.

by the use of live telecast facilities in carrying on the business.

where live telecast facilities are not used in carrying on the business.

through Agents.

by the use of live telecast facilities in carrying on the business.

where live telecast facilities are not used in carrying on the business.

through Agents.

by the use of live telecast facilities in carrying on the business.

where live telecast facilities are not used in carrying on the business.

for carrying on the business of gaming (other than for playing rudjino).

for carrying on the business of only playing rudjino.

The amount of the Levies charged and collected under paragraph (b) of subsection (1A) and subsection (1AA)

of section 2 of the principal enactment by or on behalf of the

Commissioner-General by any person authorized under the principal enactment from any person during the period commencing from January 1, 2015, and ending on the date on which the certificate of the speaker is endorsed in respect of this Act, shall be deemed for all purposes, to have been validly charged and collected by the Commissioner-General or by any such person under the principal enactment:

Provided that, the aforesaid provisions shall not affect any decision or Order made by any Court or any Proceedings pending in any court in respect of any levy charged and collected during that period.

In the event of any inconsistency between the

Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.