Clause 115 is purely technical and relates to the meaning of the terms gaming machine and gaming. The intention is to amend the definition of those terms in the Betting and Gaming Duties Act 1981 so that any cross-references to the definitions in that legislation are no longer required. Will the Minister clarify that it has no wider potential impact? If she can assure us of that, we will have no problem in supporting the clause. Can I also ask her briefly about a written parliamentary question on the subject of taxation of gaming machines? A question was tabled by my hon. Friend the Member for North-East Cambridgeshire (Mr. Moss), and the Ministers predecessor, the hon. Member for Burnley (Kitty Ussher) said:
An impact assessment, including an assessment of compatibility with Hampton principles, will be published alongside the consultation document on moving gaming machines taxation to a gross profits regime. We expect to publish these before the summer recess.[Official Report, 15 June 2009; Vol. 494, c. 54W.]
It may please the Committee to hear that this is the final clause on gambling taxation in this years Finance Bill. We have had interesting debates in the proceedings that I have been involved in. The first part of the clause concerns the excise definition of a gaming machine, the second the definition of gaming. At present, the definitions read from the VAT law. The clause amends the Betting and Gaming Duties Act 1981, so that it contains statutory definitions of gaming machine and gaming. The change simplifies and clarifies this area of the gambling tax legislation and I am pleased to confirm that, beyond the clarification, there will be no impact on the industry.