(1)Where a chargeable person participates in remote gaming, an amount is not to be taken into account in determining the “gaming payment” (if any) under section 159 so far as the amount is paid out of money in relation to which the first and second conditions are met (“excluded winnings”).
(2)The first condition is that the money has been won by participation in the gaming either—
(a)in reliance on an offer which waives all or part of a gaming payment, or
(b)in a case where the gaming payment was paid out of money in relation to which this condition and the second condition were met.
(3)The second condition is that the chargeable person is not entitled to use the money otherwise than for the purpose of participation in the gaming.
(4)Subsection (5) applies where—
(a)a chargeable person participates in remote gaming in reliance on an offer which waives all or part of a gaming payment, and
(b)that offer has been won in the course of the person's participation in the gaming (and the person was not given the choice of receiving a different benefit instead of the offer).
(5)The amount which would, apart from this subsection, be treated by section 159(4)(a) or (b) as a gaming payment (or additional gaming payment) is not to be so treated.
(6)For the purposes of this section, where a payment is made out of moneys which include both excluded winnings and money which is not excluded winnings (the “other funds”), the payment is not taken to be made out of excluded winnings except so far as the amount of the payment exceeds the amount of those other funds.
(7)In this section “money” includes any amount credited and any other money's worth.]
Textual Amendments
F1S. 159A inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(3)