GAMING LICENCE FEES REGULATIONS

SUBSIDIARY LEGISLATION 583.03

GAMING LICENCE FEES REGULATIONS

1st January, 2018

LEGAL NOTICE 409 of 2017, as amended by Legal Notice 203 of 2018

and 266 of 2019.

(1)

The title of these regulations is the Gaming

Licence Fees Regulations.

(2) The provisions of these regulations applicable to remote

gaming, including regulation 10 hereof, but subject to sub-regulation

(1) thereof, shall come into force on 1st January, 2018.

(3) (a)

Subject to the provisions of sub-regulation (4),

the provisions of these regulations applicable to gaming devices,

commercial tombolas and all other services provided in gaming

premises shall come into force on 1st January, 2019.

(b)

The provisions of these regulations applicable to

controlled skill games shall come into force on 1 st August 2018.

(4) The provisions of the first proviso to regulation 3(1),

regulation 3(5), regulation 4(2), regulation 7 and 8, Part F of the First

Schedule, Part B of the Second Schedule, and the Third Schedule

shall come into force on the 1st August, 2018.

Licence fees payable in terms of regulation 3(1)

Part A - Type 1 gaming services

Compliance contribution for the Licence Period

Rate

For every euro of the first €3,000,000

1.25%

For every euro of the next €4,500,000

1.00%

For every euro of the next €5,000,000

0.85%

For every euro of the next €7,500,000

0.70%

For every euro of the next €10,000,000

0.55%

For every euro of the remainder

0.40%

Part B - Type 2 gaming services

Compliance contribution for the Licence Period

Rate

For every euro of the first €3,000,000

4.00%

For every euro of the next €4,500,000

3.00%

For every euro of the next €5,000,000

2.00%

For every euro of the next €7,500,000

1.00%

For every euro of the next €10,000,000

0.80%

For every euro of the next €10,000,000

0.60%

For every euro of the remainder

0.40%

Part C - Type 3 gaming services

Compliance contribution for the Licence Period

Rate

For every euro of the first €2,000,000

4.00%

For every euro of the next €3,000,000

3.00%

For every euro of the next €5,000,000

2.00%

For every euro of the next €5,000,000

1.00%

For every euro of the next €5,000,000

0.80%

For every euro of the next €10,000,000

0.60%

For every euro of the remainder

0.40%

Part D - Type 4 gaming services

Compliance contribution for the Licence Period

Rate

For every euro of the first €2,000,000

0.50%

For every euro of the next €3,000,000

0.75%

GAMING LICENCE FEES

For every euro of the next €5,000,000

1.00%

For every euro of the next €5,000,000

1.25%

For every euro of the next €5,000,000

1.50%

For every euro of the next €10,000,000

1.75%

For every euro of the remainder

2.00%

Part E - Fixed Annual Licence Fee

Fixed Annual

Licence Fee

Non-refundable Fixed Annual Licence Fee

€25,000

Part F - Fixed Annual Licence Fee

Fixed Annual

Licence Fee

Non-refundable Fixed Annual Licence Fee for

€10,000

operators providing solely Type 4 gaming

services

(1)

In these regulations, save as provided in sub-

regulations (2) and (3), all words and phrases shall have the meaning

as prescribed in the Gaming Definitions Regulations

Provided that during the transitory period, save as

provided in sub-regulations (2) and (3), all words and phrases shall

have the meaning as prescribed in the Remote Gaming Regulations *

and the Act.

(2)

In these regulations, unless the context otherwise

requires

"the Act" means

(a)

during the transitory period, Gaming Act; and

(b)

after the transitory period, the Gaming Act.

"the Authority", during the transitory period, means the Malta

Gaming Authority established under article 9 of the Act;

"compliance contribution" means the aggregate of the

amounts, including where applicable the minimum amount or the

maximum amount, as the case may be, resulting from the application

of the computational method prescribed in each of sub-regulations

(2), (3), (4) and (5) of regulation 3;

"fixed annual licence fee" means the amount stipulated in Part

E, or Part F of the First Schedule, as the case may be;

"gaming revenue" means the aggregate stakes and wagers,

inclusive of any bonus or other player incentives which are

comprised within any stake or wager, less an amount to be

determined by summing up the aggregate player winnings to the

aggregate of any bonus or other player incentives which are

comprised within the amount of aggregate stakes and wagers,

transacted under the terms of the licence referred to in regulation 3(1)

during a licence period and for Type 3 and Type 4 gaming services,

gaming revenue means a charge, tournament fees and other such like

elements of revenue;

"licence period" means the financial year of the taxpayer;

"qualifying activity" means any activity which consists of

providing or carrying out a gaming service from Malta or to any

person in Malta in terms of a licence issued by the Authority and the

term "qualifying activities" shall be read and construed accordingly;

"charge" means the actual revenue derived by a person during

the licence period from the provision of either Type 3 gaming

services or Type 4 gaming services, whether computed by way of

*Repealed by Act XVI of 2018.

commission or otherwise;

"revenue" shall, for the purposes of regulation 4(1) and (2), the

Second Schedule and the Third Schedule, mean the actual revenue

derived by the person in possession of the licence referred to in

regulation 4(1) and (2) during the licence period and which revenue

shall be determined on the basis of generally accepted accounting

principles and practice as defined in article 2(4) of the Companies

"transitory period" means the period between 1 January 2018

and 30 June 2018, both dates included;

"Type 1 gaming services" means

(a)

during the transitory period, gaming services

provided in terms of a Class 1 remote gaming licence; and

(b)

after the transitory period, the games defined as

such in the First Schedule to the Gaming Authorisations

Regulations;

"Type 2 gaming services" means

(a)

during the transitory period, gaming services

provided in terms of a Class 2 remote gaming licence; and

(b)

after the transitory period, the games defined as

such in the First Schedule to the Gaming Authorisations

Regulations;

"Type 3 gaming services" means

(a)

during the transitory period, gaming services

provided in terms of a Class 3 remote gaming licence; and

(b)

after the transitory period, the games defined as

such in the First Schedule to the Gaming Authorisations

Regulations; and

"Type 4 gaming services" means

(a)

during the transitory period, gaming services

provided in terms of a controlled skill games licence issued in

terms of the Skill Games Regulations * ; and

(b)

after the transitory period, the games defined as

such in the First Schedule to the Gaming Authorisations

Regulations.

(3)

All other terms used in these regulations shall have the

*Repealed by Act XVI of 2018.

same meaning attributed to them in the Act.

Part II

Licence and Compliance Dues

Licence fees payable in terms of regulation 4(1)

Part A

Annual Licence

Fee

Where annual revenue does not exceed

€25,000

€5,000,000

Where annual revenue exceeds €5,000,000 but

does not exceed €10,000,00

€30,000

Where annual revenue for the year exceeds

€10,000,000

€35,000

Part B

Annual

Licence

Licence Fee for providers supplying solely

€10,00

Type 4 gaming supplies

GAMING LICENCE FEES

(1)

Any person in possession of a licence issued by

the Authority falling under paragraph 1(a) of the First Schedule to the

Gaming Authorisations Regulations, but excluding a limited duration

licence, shall pay to the Authority a licence fee which shall be

constituted of

(a) the compliance contribution, payable for each and

every licence period; and

(b)

the non-refundable fixed annual licence fee, as

stipulated in Part E or Part F of the First Schedule, as the case

may be, and payable in advance for the twelve (12) running

months following the issue of the licence and every

anniversary thereof, throughout the duration of the licence

Provided that where the gaming service is provided by a

corporate group holding a licence in terms of regulation 10(3) of the

Gaming Authorisations Regulations, the entire corporate group shall

be considered to be the "person" for the purposes of this regulation

Provided further that where the gaming service provided

is constituted solely of Type 4 gaming services, the non-refundable

fixed annual licence fee referred to in paragraph (b) shall be that

specifically referred to in Part F of the First Schedule, and for the

avoidance of doubt, if a provider of gaming services is providing a

Type 1, Type 2, and, or a Type 3 gaming service, or a Type 4 gaming

service together with a Type 1, Type 2 and, or a Type 3 gaming

service, the non-refundable fixed annual licence fee due shall be that

referred to in Part E of the First Schedule

(2) The compliance contribution payable on qualifying

activities consisting of Type 1 gaming services shall be determined in

the manner stipulated in Part A of the First Schedule by reference to

the gaming revenue generated during the licence period from the said

Type 1 gaming services

Provided that, for each and every licence period, except

the licence period during which the licence is first acquired, the

compliance contribution payable by any person in respect of Type 1

gaming services shall not be less than fifteen thousand euro (€15,000)

and, throughout the duration of the licence, including the first licence

period, the compliance contribution shall not exceed three hundred

and seventy-five thousand euro (€375,000) in any one licence period.

(3)

The compliance contribution payable on qualifying

activities consisting of Type 2 gaming services shall be determined in

the manner stipulated in Part B of the First Schedule by reference to

the gaming revenue generated during the licence period from the said

Type 2 gaming services

Provided that, for each and every licence period, except

the licence period during which the licence is first acquired, the

compliance contribution payable by any person in respect of Type 2

gaming services shall not be less than twenty-five thousand euro

(€25,000) and, throughout the duration of the licence, including the

first licence period, the compliance contribution shall not exceed six

hundred thousand euro (€600,000) in any one licence period.

(4) The compliance contribution payable on qualifying

activities consisting of Type 3 gaming services shall be determined in

the manner stipulated in Part C of the First Schedule by reference to

the gaming revenue generated during the licence period from the said

Type 3 gaming services

Provided that for each and every licence period, except

the licence period during which the licence is first acquired, the

compliance contribution payable by any person in respect of Type 3

gaming services shall not be less than twenty-five thousand euro

(€25,000) and, throughout the duration of the licence, including the

first licence period, the compliance contribution shall not exceed five

hundred thousand euro (€500,000) in any one licence period.

(5) The compliance contribution payable on qualifying

activities consisting of Type 4 gaming services shall be determined in

the manner stipulated in Part D of the First Schedule by reference to

the gaming revenue generated during the licence period from the said

Type 4 gaming services

Provided that for each and every licence period, except

the licence period during which the licence is first acquired, the

compliance contribution payable by any person in respect of Type 4

gaming services shall not be less than five thousand euro (€5,000)

and, throughout the duration of the licence, including the first

licence period, the compliance contribution shall not exceed five

hundred thousand euro (€500,000) in any one licence period.

Licence fees payable in terms of regulation 4(2)

Annual Licence

Fee

Where annual revenue does not exceed

€3,000

€1,000,000

Where annual revenue exceeds €1,000,000

€5,000

(1)

Any person in possession of a licence issued by

the Authority falling under paragraph 1(b) of the First Schedule to the

Gaming Authorisations Regulations and providing a gaming supply

falling under paragraph 3(a) of the said Schedule shall pay to the

Authority, in advance, for the twelve (12) running months following

the issue of the licence and every anniversary thereof, throughout the

duration of the licence, a licence fee which shall be determined in the

manner stipulated in Part A or Part B of the Second Schedule, as the

case may be

Provided that where the gaming supply is constituted

solely of Type 4 gaming supplies, the licence fee due shall be that

specifically referred to in Part B of the Second Schedule, and for the

avoidance of doubt, if a supplier is providing a gaming supply of

Type 1, Type 2, and, or a Type 3 gaming services, or a supply of Type

4 gaming services together with a supply of Type 1, Type 2 and, or a

Type 3 gaming services, the licence fee due shall be that referred to in

Part A of the Second Schedule.

(2) For any person in possession of a licence falling under

paragraph 1(b) of the First Schedule to the Gaming Authorisations

Regulations and providing a gaming supply falling under paragraph

3(b) of the said Schedule, the annual licence fee payable by reference

to that activity shall not be determined in the manner stipulated in the

Second Schedule but shall instead be determined in the manner

stipulated in the Third Schedule

Provided that if a person in possession of a licence

falling under paragraph 1(b) of the First Schedule to the Gaming

Authorisations Regulations is providing gaming supplies falling under

both paragraph 3(a), as well as any or all of the gaming supplies

falling under paragraph 3(b) of paragraph 3 of the said Schedule, the

licence fee payable shall be determined in accordance with sub-

regulation (1).

Part III

Other Administrative Fees

Amended by

Administrative fees payable in terms of regulation

L.N. 266 of

2019. Administrative fee

Legal Instrument

One-time, non-refundable

€5,000

Regulation 9 of the

licence application fee

Gaming

Authorisations

Regulations

One-time, non-refundable

€5,000

Regulation 9 of the

licence renewal fee

Gaming

Authorisations

Regulations

One-time, non-refundable

€500

Regulation 6(4) of

licence application fee for a

the Gaming

limited duration licence

Authorisations

Regulations

Maintenance fee for a holder of

€50 per day whilst

Regulation 6(4) of

a limited duration licence

the licence is in

the Gaming

effect

Authorisations

Regulations

Request for the approval of a

€100 per device

Regulation 19 of

new gaming device

the Gaming

Authorisations

Regulations

GAMING LICENCE FEES

One-time, non-refundable

€1,000

Regulation 20 of

material supply certificate

the Gaming

application fee

Authorisations

Regulations

Maintenance fee for a holder of

€500

Regulation 20 of

a material supply certificate,

the Gaming

payable yearly in advance

Authorisations

Regulations

One-time, non-refundable

€50

Regulation 21 of

Junket Leader approval

the Gaming

application fee

Authorisations

Regulations

Recognition Notice fee, payable

€5,000

Regulation 22 of

yearly in advance

the Gaming

Authorisations

Regulations

One-time, non-refundable Key

€50

Regulation 23 of

Function approval application

the Gaming

fee

Authorisations

Regulations

One-time, non-refundable Low

€25

Regulation 29 of

Risk Games Permit application

the Gaming

fee for non-profit games

Authorisations

Regulations

One-time, non-refundable Low

€25 or 0.5% of the

Regulation 29 of

Risk Games Permit application

total monetary or

the Gaming

fee for commercial

retail value of the

Authorisations

communication games

prize, whichever is

Regulations

higher

One-time, non-refundable Low

€25

Regulation 29 of

Risk Games Permit application

the Gaming

fee for limited commercial

Authorisations

communication games

Regulations

One-time, non-refundable

€500

Regulation 30 of

Cruise Casino Permit

the Gaming

application for a cruise ship

Authorisations

having a maximum capacity of

Regulations

one thousand five hundred

(1,500) passengers

One-time, non-refundable

€1,000

Regulation 30 of

Cruise Casino Permit

the Gaming

application for a cruise ship

Authorisations

having a maximum capacity of

Regulations

one thousand five hundred and

one (1,501) passengers or more

One-time, non-refundable

€50

Regulation 31 of

Amusement Machine

the Gaming

registration fee

Authorisations

Regulations

GAMING LICENCE FEES

Request for the transfer of a

€1,500

Regulation 32 of

qualifying interest in a licensee

the Gaming

Authorisations

Regulations

Request for the addition of a

€1,000

Regulation 32 of

new game vertical

the Gaming

Authorisations

Regulations

Request for major changes to

€1,000

Regulation 32 of

software and infrastructure

the Gaming

Authorisations

Regulations

Request for the addition of a

€100 per domain

Regulation 32 of

new domain name

the Gaming

Authorisations

Regulations

Request by an existing licensee

€1000

Regulation 32 of

operating gaming premises for

the Gaming

the addition of an online

Authorisations

delivery channel

Regulations

Request for the approval of a

€250 per premises

Regulation 10 of

new controlled gaming premises

the Gaming

Premises

Regulations

Request for the approval of a

€1,000

Regulation 4 of the

new gaming premises which is

Gaming Premises

not a controlled gaming

Regulations

premises

Maintenance fee for an

€250 per premises

Regulation 10 of

approved controlled gaming

the Gaming

premises, payable yearly, in

Premises

advance

Regulations

Maintenance fee for an

€500 per premises

Regulation 4 of the

approved gaming premises,

Gaming Premises

payable yearly, in advance

Regulations

(1)

The Authority shall levy any administrative fees

as it is empowered to do so in terms of the Act and any subsidiary

legislation made thereunder.

(2) Any person, including any licensee, submitting any

application, or requesting any approval shall pay to the Authority the

administrative fees referred to in the Fourth Schedule.

(3) The list of administrative fees in the Fourth Schedule is

not exhaustive, and the Authority may prescribe any other

administrative fees due to it by virtue of a regulatory instrument.

Part IV

Payment

(1)

The compliance contribution payable in terms

of regulation 3 for any given licence period shall be paid

throughout the licence period in the following manner

(a)

any part of the compliance contribution

constituting a fixed or minimum amount shall be paid, together

with the submission of any return required in terms of

regulation 7, before the expiration of the twentieth (20th) day

of that month commencing immediately after the month in

which the licence period commences; and

(b)

any other part of the compliance contribution

not falling under paragraph (a) shall be paid by way of monthly

payments to be calculated on the gaming revenue accrued

during each and every month falling within a licence period,

hereinafter referred to as the "reference month". The

amount due shall be paid together with the submission of any

return required in terms of regulation 7, before the expiration of

the twentieth (20th) day of that month next following the

reference month, hereinafter referred to as the "settlement

month".

(2) At the end of each reference month, the gaming revenue

generated from each type of gaming services during that month shall

be determined and the compliance contribution due in terms of

regulation 3 shall be computed as prescribed in these regulations.

(3) Where required for the purpose of determining the rate

or rates at which the compliance contribution is to be computed on

gaming revenue arising in any reference month in terms of regulation

3(2), (3), (4) and (5), the gaming revenue generated from each type of

gaming services during the relevant reference month shall be

aggregated to the gaming revenue generated from the corresponding

type of gaming services during each of the prior reference months of

the relevant licence period

Provided that any amount of compliance contribution

which has been paid in respect of the relevant licence period by

reference to the minimum amounts stipulated in regulation 3(2), (3),

(4) and (5) pursuant to the requirement of sub-regulation (1)(a) of this

regulation, shall first be deducted from the corresponding amount due

in terms of regulation 3(2), (3), (4) and (5) respectively before any

additional payments shall be due pursuant to the requirements of sub-

regulation (1)(b) of this regulation.

(4) Where any amount payable in terms of these regulations

is not paid when due, interest shall be due and payable at the rate

prescribed in rule 2 of the Income Tax (Interest Rate) Rules, which

rate shall be applied to the unpaid amount for each month or part

thereof for which the amount remains unpaid.

(5) In any circumstances in which the amount actually paid

in terms of regulations 3 or 4 exceeds the aggregate amount actually

due by that person in terms of regulations 3 and 4 for that licence

period, the excess shall not be refundable and no interest shall accrue

thereon in favour of the payor but the said excess shall be available

for set-off against any amount payable by that person in terms of

regulations 3 and 4 in any licence period commencing after the

termination of the licence period in which or by reference to which

the excess was paid.

(6) The Authority may, by binding instrument issued by the

Board, regulate the granting of any reduction, credit, or other relief in

respect of any amount payable under these regulations, which shall

be granted either on a unilateral basis or pursuant to bilateral or

multilateral treaties, agreements, memorandum of understanding or

other arrangements entered into with any foreign government or any

local or foreign authority or government agency.

Part V

Returns and Assessments

(1)

Any person in possession of any licence referred

to in regulations 3 or 4 shall furnish to the Authority a return in the

form as shall be prescribed for every reference month falling within

any licence period by not later than the twentieth (20th) day of the

settlement month and any such other returns, statements, documents

or information as may be requested or prescribed.

(2) When any person that undertakes any one or more

qualifying activities does not furnish a return when due in terms of

these regulations or makes a return which in the opinion of the

Authority is incorrect, the Authority may make an assessment of the

amount payable under these regulations to which that person became

liable and shall serve that assessment on that person at any time after

the expiration of the time allowed in terms of these regulations for the

furnishing of that return.

(3) When any return furnished by a person to the Authority

contains an understatement of any amount payable under these

regulations, that person shall become liable to an administrative

penalty in an amount equivalent to twenty per cent (20%) of the

understated amount

Provided that where a person corrects an understatement

as is referred to in this sub-regulation before he is served with an

assessment by the Authority, that person shall only become liable to

an administrative penalty in an amount equivalent to ten per cent

(10%) of the understated amount.

(4) An assessment shall not relieve the person from his

obligation to furnish a return.

(5) When a return is furnished after an assessment has been

made in accordance with sub-regulation (2), the Authority may at its

discretion amend or cancel that assessment, as the case may be.

Part VI

Objections and Appeals

(1)

Any person who undertakes any one or more

qualifying activities who is issued with an assessment by the

Authority may object to the assessment in writing within twenty (20)

days of receipt of the assessment.

(2) Upon receipt of the objection referred to in sub-

regulation (1), the Authority shall, within thirty (30) days of receipt

thereof, either confirm the original assessment and provide reasons

for the refusal of the objection made or shall communicate to the

person making the objection a revised assessment which revised

assessment shall constitute a new assessment of the purposes of sub-

regulation (1)

Provided that the period referred to in this sub-

regulation may be extended by a further thirty (30) days following a

notice by the Authority to the relevant person.

(3) The person in receipt of the refusal of objection referred

to in sub-regulation (2) may appeal against the assessment in

accordance with article 43 of the Act

Provided that, without prejudice to articles 44 and 45 of

the Act, an appeal against an assessment shall not be valid if

(a)

the return for the period to which the assessment

refers has not been delivered to the Authority before the appeal

is entered;

(b)

any amount due by the person to the Authority

which is not in dispute has not been paid;

(c)

it is not made within twenty (20) days from the

date of receipt of the refusal of objection referred to in sub-

regulation (2);

(d)

it is not made in such form and in such manner

as may be prescribed under the Act, or the Administrative

Justice Act.

(4) The onus of proving that any amount assessed by the

Authority is incorrect shall lie on the appellant.

(5) The Tribunal shall deliver its decision in writing and

shall cause a copy of the decision to be given to the Authority, and the

appellant.

(6) Any person who undertakes any one or more qualifying

activities and who, having appealed to Tribunal, feels aggrieved by

the decision of the Tribunal, may appeal against that decision on a

question of law only to the Court of Appeal in accordance with article

45 of the Act.

(7) Where no valid appeal against an assessment has been

lodged within the time limits prescribed in these regulations, or

where the appeal has been withdrawn or discontinued, or where the

amount payable has been determined on appeal, the assessment as

made or agreed to or determined on appeal, as the case may be, shall

be final and conclusive as regards the amount payable in terms of

regulations 3 and 4 for the licence period or periods to which the

assessment refers.

(8) Once an assessment is final and conclusive it shall

constitute an executive title within the meaning and for the purposes

of Title VII of Part I of Book Second of the Code of Organization and

Civil Procedure.

(9) Once an assessment is final and conclusive the

Authority may request the payment of the amount payable by means

of a demand note, and if payment is not made within fifteen (15) days

from the date of the service of such demand note, the Authority may

proceed to enforce payment in virtue of the executive title referred to

in sub-regulation (8) after two (2) days from the service on the debtor

of an intimation for payment made by means of a judicial act. Upon

the lapse of the period of two days mentioned in this sub-regulation

the Authority shall be entitled to register in the public registry or land

registry, as the case may be, a note of privilege for the amount

demanded in the judicial act which note of privilege shall be

registered by any advocate or notary.

(10) The provisions of article 468 of the Code of

Organization and Civil Procedure shall apply with respect to any

warrant issued on the strength of an executive title mentioned in this

regulation and to the paying out of the proceeds of the sale by auction

of the property seized, and no opposition or reservation in the

schedule of deposit shall stay the paying of any sum deposited in

court following any such warrant as aforesaid.

Part VII

Non-Applicability

(1)

Notwithstanding anything contained in these

regulations, start-up undertakings shall not incur the compliance

contribution payable by reference to the gaming revenue generated

from qualifying activities provided by the holder of a licence falling

under paragraph 1(a) of the First Schedule to the Gaming

Authorisations Regulations during the first twelve (12) months of

operations, which twelve (12) month period shall be reckoned from

the date on which the licence is issued by the Authority and, for the

purpose of all and any computations required in terms of regulation 3

and the First Schedule, the gaming revenue generated from

qualifying activities during the said twelve (12) month period shall be

deemed to be nil

Provided that the above shall be without prejudice to any

obligation to report the said gaming revenue in any return or

submission required to be made in terms of regulation 7.

(2) For the purposes of sub-regulation (1), a ‘start-up

undertaking’ shall mean a person who, at the date of the licence

application, fulfils all of the following criteria

(a)

that person has been established or operational

in the same or a related sector for less than five (5) years

Provided that, unless the business is operated in a

different form, ‘established’ shall refer to the date of

registration of a limited liability company, the date of the

agreement establishing a partnership, the date of registration as

a self-employed person, or as may otherwise be determined

by the Authority.

(b)

in the case of a body corporate, that person has

not yet distributed profits;

(c)

in the case of a body corporate, that person has

not been formed through a merger or, if formed through a

merger, all body corporates that formed part of the merger

satisfy, in aggregate, all the criteria envisaged herein;

(d)

that person has not acquired the business as a

going concern or, if so, the acquirer and the acquired both

satisfied all criteria envisaged herein;

(e)

that person has generated actual revenue from

the same, or a related, sector during the previous thirty-six

months amounting to less than ten million euro (€10,000,000)

Provided that where the financial period cannot

be determined or is not applicable, the previous thirty-six (36)

calendar months shall be taken into consideration;

(f)

that person is not part of, or controlled by, a

corporate group whose actual revenue in the same, or a related

sector within the previous thirty-six months exceeds ten

million euro (€10,000,000)

Provided that where the financial period cannot

be determined or is not applicable, the previous thirty-six (36)

calendar months shall be taken into consideration; and

(g)

that person is not subject to the requirement of a

Government concession to offer the gaming service in

accordance with the proviso to regulation 4 of the Gaming

Authorisations Regulations

Provided that in the case of a body corporate, if the

person referred to in this sub-regulation has taken over the business

from any person having a qualifying interest in the former, the

provisions of this sub-regulation shall extend accordingly to the

person having a qualifying interest in the applicant

Provided further that actual revenue referred to in

paragraphs (e) and (f) shall be determined on the basis of generally

accepted accounting principles and practice as defined in article 2(4)

of the Companies Act.

(3) A person shall be deemed to be a start-up undertaking

only upon the Authority’s confirmation, and the Authority shall be

vested with discretion to determine whether a person is a start-up

undertaking in terms of this regulation

Provided that the onus to prove that a person is indeed a

start-up undertaking shall be vested in the same applicant.

Part VIII

Repeal and Saving

(1)

The Second and Fourth Schedules to the Remote

Gaming Regulations are hereby repealed, without prejudice to

anything done or omitted to be done thereunder, so however that,

notwithstanding the provisions of regulation 1(3), remote gaming

operators will become subject to these regulations as from 1st

January, 2018

Provided that during the transitory period, the following

shall apply for existing licensees under the Remote Gaming

Regulations

(a)

the amounts of fixed licence fee, compliance

contribution, and administrative fees envisaged in these

regulations shall apply;

(b)

notwithstanding the above, during the transitory

period existing licensees shall provisionally pay any dues

accruing in terms of these regulations in the manner envisaged

in the Second and Fourth Schedules to the Remote Gaming

Regulations;

(c)

following the end of reference month June

2018, a true-up shall be conducted by the Authority and the

affected licensees, reconciling the amounts that should have

been paid in accordance with these regulations with the amount

provisionally paid during the transitory period in terms of

paragraph (b), and in this respect the following shall apply

(i)

excess amounts provisionally paid shall

not be refundable and no interest shall accrue thereon in

favour of the payor, but the said excess shall be carried

forward and available for set-off against any amount

payable by that person in terms of these regulations for

reference months August 2018 to December 2018 and

any subsequent licence period;

(ii) licensees that shall have provisionally

paid less than the amounts due in terms of these

regulations shall pay the difference by not later than the

twentieth (20th) day of October 2018, and therefore not

later than the date of payment of the amounts due with

respect to reference month September 2018;

(d)

as from reference month August 2018, the

method of payment envisaged in these regulations shall apply.

(2) Any reference in the said Remote Gaming Regulations

or in any law or private contract or any other legal instrument or

document whatsoever, be it domestic, foreign or international, to

remote gaming licence fees or collateral references shall be read and

construed as a reference to gaming licence fees or collateral

references established under these regulations.

(3) In these regulations throughout the duration of the

transitory period

(a)

references to the Gaming Act shall be read and

construed as a reference to the Act;

(b)

references to the Gaming Definitions Regulations

shall be read and construed as a reference to the Remote

Gaming Regulations or the Act, as the case may be;

(c)

references to a gaming service shall be read and

construed as a reference to the provision of Class 1, Class 2 or

Class 3 remote gaming;

(d)

references to a Type 1 gaming service shall be

read and construed as a reference to a g a m i n g s e r v i c e

p r o v i d e d i n t e r m s o f a Class 1 remote gaming licence;

(e)

references to a Type 2 gaming service shall be

read and construed as a reference to a g a m i n g s e r v i c e

p r o v i d e d i n t e r m s o f a Class 2 remote gaming licence;

(f)

references to a Type 3 gaming service shall be

read and construed as a reference to a g a m i n g s e r v i c e

p r o v i d e d i n t e r m s o f a Class 3 remote gaming service;;

(g)

references to Type 4 gaming services shall be

read and construed as a reference to a controlled skill games

service as defined in the Skill Games Regulations;

(h)

references to a licence in terms of paragraph 1(a)

of the First Schedule to the Gaming Authorisations

GAMING LICENCE FEES

Regulations shall be read and construed as a reference to a

Class 1 and, or Class 2 and, or Class 3 remote gaming licence;

(i)

references to a gaming supply falling under

paragraph 3(a) of the First Schedule to the Gaming

Authorisations Regulations shall be read and construed as a

reference to a Class 4 remote gaming service;

(j)

references to a gaming supply falling under

paragraph 3(b) of the First Schedule to the Gaming

Authorisations Regulations shall be disregarded;

(k)

references to a licence in terms of paragraph 1(b)

of the First Schedule to the Gaming Authorisations

Regulations shall be read and construed as a reference to a

Class 4 remote gaming licence;

(l)

references to Type 4 gaming supplies shall be

read and construed as a reference to a controlled skill games

supply as defined in the Skill Games Regulations;

(m)

references to regulation 4 of the Gaming

Authorisations Regulations shall be read and construed as a

reference to a concession held in terms of article 26 of the

Lotteries and Other Games Act and, or article 11 of the

Gaming Act;

(n)

references to regulations 6(4), 10, 19, 20, 21, 22,

23, 29, 30 and 31 of the Gaming Authorisations Regulations

shall be disregarded;

(o)

references to regulation 9 of the Gaming

Authorisations Regulations shall be read and construed as a

reference to regulation 6 of the Remote Gaming Regulations;

(p)

references to regulation 32 of the Gaming

Authorisations Regulations shall treated as follows

(i)

a request for the transfer of a qualifying

interest in a licensee shall be read and construed as a

reference to regulations 11(3) and, or 11(1) of the

Remote Gaming Regulations;

(ii) requests for major changes to software

or infrastructure, for the addition of a new domain name,

or by a licensee operating gaming premises for the

addition of an online delivery channel shall be

disregarded;

(q)

references to the Gaming Premises Regulations

shall be disregarded;

(r)

during the transitory period, the licence

application fee shall be two thousand three hundred and thirty

euro (€2,330) and the licence renewal fee shall be one

thousand and five hundred euro (€1,500); and

(s)

in cases where a licensee holds more than one

Class 1 and, or Class 2 and, or Class 3 remote gaming licences,

the fixed licence fee shall be payable solely once by that

licensee and shall not be due for every licence held.