Post-commencement winnings on non-dutiable pre-commencement remote gamingU.K.
8(1)In this paragraph “transitional accounting period” means an accounting period—U.K.
(a)beginning on or after 1 December 2014, and
(b)ending on or before 30 November 2018.
(2)Sub-paragraph (3) applies where—
(a)under arrangements between a chargeable person (as defined by section 155(2)) and another person (“the provider”), the chargeable person participates in playing a game of chance,
(b)the game is begun to be played before 1 December 2014,
(c)the chargeable person's participation in playing the game under the arrangements is remote gaming (as defined by section 154(1)) which is ordinary gaming (as defined by section 154(3)),
(d)remote gaming duty under section 26B of BGDA 1981 is not charged on the provision of any facilities—
(i)used by the chargeable person to play the game, and
(ii)provided by the provider, and
(e)the condition in paragraph (d) is not met only by virtue of section 26H of BGDA 1981 (exemptions).
(3)The value of any prize—
(a)provided by or on behalf of the provider in a transitional accounting period, and
(b)won by the chargeable person as a result of participating in playing the game under the arrangements,
may be included among the values aggregated under section 157(2) in calculating the provider's expenditure for the period on prizes in respect of ordinary gaming.
(4)Section 160 (provision and value of prizes) applies for the purposes of sub-paragraph (3).