casino licence of the licensee, the licensee shall be liable for such contravention
as if he had personally committed the contravention unless he proves that he had
used due diligence and taken all reasonable steps to prevent such contravention
and that the contravention was committed without his knowledge, consent or
connivance.
8.
(1) The Authority may, on application under regulation 3, grant a casino
licence for a period of one year or five years.
(2) Where a casino licence is granted for a period of five years, the
holder of the licence shall pay the annual licence fee, for the period subsequent to
the first year, on or before the beginning of each subsequent year.
(3) A casino licence granted(a) for a period of one year shall cease to be valid at the end of
that year;
(b) for a period of five years shall, where the holder of the
licence(i) fails to pay the annual licence fee in accordance with
subregulation (2), cease to be valid at the beginning of
the year for which the annual licence fee is due and
payable;
(ii) pays the annual licence fee in accordance with
subregulation (2), cease to be valid at the end of five
years.
(4) A casino licence is not transferable.
9.
(1) An application for a casino licence shall, subject to subregulation (2),
be accompanied by the fees set out in the Schedule.
(2) A person who was the holder of a licence and who applies, after the
expiration of the licence, for a licence shall, unless the Authority is satisfied that
he had, during the period between the expiration of his previous licence and his
application, ceased to operate a casino, be liable, in addition to the licence fee
and any other penalty under the Act, to a surcharge equal to 10% of the licence
fee for each month or part thereof which has elapsed from the date of the
expiration of the previous licence and the date of the lodging of his application.
(3) Where the application is refused the Authority shall refund the
licence fee and the surcharge to the applicant.
10.
(1) No person is liable in respect of winnings from a casino to any
taxation or duty imposed by law in respect of income, whether gross or not,
profits or gifts or to any duty, fee, rate, cess or other impost under any law.
(2) For the avoidance or doubt, in this regulation “winnings” does not
include any winnings, profit or other income of the licensee or any employee of,