xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 3U.K. Bingo Duty

Part I U.K. Exemption from Duty

[F1[F2Non-profit making bingo]U.K.

Textual Amendments

F1Sch. 3 para. 2B and heading inserted (with effect as mentioned in s. 9(10) of the amending Act) by Finance Act 2003 (c. 14), s. 9(4)

[F32B(1)In calculating liability to bingo duty no account shall be taken of non-profit making bingo.U.K.

(2)Non-profit making bingo” means bingo—

(a)in respect of the playing of which no charge in money or money's worth is made, and

(b)in respect of which no levy is charged on any of the stakes or on the winnings of any of the players (irrespective of the means by which the levy is charged),

and it does not matter whether the charge or levy is compulsory, customary or voluntary.

(3)In sub-paragraph (2)(a) “charge” includes an admission charge, but does not include—

(a)any payment of the whole or any part of an annual subscription to a club,

(b)any payment of an entrance subscription for membership of a club, or

(c)any stakes hazarded.

(4)In sub-paragraph (3)—

Textual Amendments