Part 12Clubs, pubs, fairs, &c.

Clubs

I1272Section 271: supplementary

1

For the purposes of section 271(4)(b) the reference to a deduction or levy in respect of gaming provided by, on behalf of or by arrangement with a club or institute is to a deduction or levy made by or on behalf of—

a

the club or institute, or

b

a person providing facilities for gaming on behalf of, or by arrangement with, the club or institute.

2

In section 271(4)(c) “the public” means persons other than—

a

members of the club or institute,

b

guests of members of the club or institute,

c

staff of the club or institute, and

d

persons providing services to or for the club or institute.

3

For the purposes of section 271(4)(c) and (d) a reference to an area where gaming is taking place is a reference to any place in which it is possible to participate in the gaming.

4

For the purposes of section 271(6) and subsection (2) above a person shall not be treated as the guest of a member if the member extends an invitation—

a

having had no previous acquaintance with the person, and

b

for the purpose only of enabling the person to take advantage of facilities for gaming.