- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 10/07/2003
Point in time view as at 01/02/1994. This version of this provision has been superseded.
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[F12(1)Bingo duty shall not be charged in respect of bingo promoted by any person and played on any day in a week (the “chargeable week”) at any premises, other than premises which are licensed under the M1Gaming Act 1968 [F2or under Chapter II of Part III of the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985]], if—
[F3(a)a person’s eligibility to participate in that bingo depends upon his being a member of a particular society or his being a guest of such a member or of the society;]
(b)in any other case—
(i)the total value of the prizes won on any day in a relevant week at those premises in bingo promoted by that person does not exceed [F4£500]; and
(ii)the total value of the prizes won during any relevant week at those premises in bingo promoted by that person does not exceed [F5£1,500].
[F6(1A)Where the total value of the card money taken in the bingo in question played at any premises exceeds during, or on any day in, a relevant week the total value of the prizes won in that bingo during that week or, as the case may be, on that day, any reference in sub-paragraph (1) above to the total value of the prizes so won shall be read as a reference to the total of the card money so taken.
In this sub-paragraph “card money” means money taken by or on behalf of the promoter of the bingo as payment by players for their cards (within the meaning of section 17(3) of this Act)]
(2)In sub-paragraph (1) above—
“relevant week”, in relation to any chargeable week, means (subject to sub-paragraph (3) below that week or any of the preceding twelve weeks; and
“society” includes any club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of such club, institution, organisation or association but a branch or section shall not be treated as a separate branch or section unless it occupies separate premises.
(3)For the purposes of this paragraph there shall be disregarded any bingo which—
(a)is played in any week beginning before 27th September 1982; or
(b)is exempt from duty by virtue of paragraph 5 or 6 below.
Textual Amendments
F1Para. 2 substituted for paras. 2-4 by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. IV para. 5(2)
F2Words inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 Pt. I para. 12(1)
F3Sch. 3 para. 2(1)(a) substituted (16.7.1992 with effect as mentioned in s. 7(4) of the substituting Act) by virtue of Finance (No. 2) Act 1992 (c. 48), s. 7(2)
F4“£500” substituted by S.I. 1989/1357, art. 2
F5“£1,500” substituted by S.I. 1989/1357, art. 2
F6Para. 2(1A) inserted by Finance Act 1983 (c. 28, SIF 12:2), s. 5(1)
Marginal Citations
M11968 c. 65(12:1).
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