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SCHEDULES

SCHEDULE 3U.K. Bingo Duty

Part I U.K. Exemption from Duty

[F1 Small-scale bingoU.K.

Textual Amendments

F1Sch. 3 paras. 2, 2A and heading substituted (with effect as mentioned in s. 9(10) of the amending Act) for Sch. 3 para. 2 by Finance Act 2003 (c. 14), s. 9(3)

2(1)This paragraph applies where entitlement to participate in non-licensed bingo depends on a person’s being—U.K.

(a)a member of a group or organisation,

(b)a guest of a member of a group or organisation, or

(c)a guest of a group or organisation.

(2)Payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19.

(3)Winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20.]