- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/08/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 11/08/2011.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Section 19.
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(1)A person has bingo receipts for an accounting period if payments fall due in the period in respect of entitlement to participate in bingo promoted by him.
(2)The amount of the person’s bingo receipts for the accounting period is the aggregate of those payments.
(3)For the purposes of subsections (1) and (2)—
(a)an amount in respect of entitlement to participate in a game of bingo is to be treated as falling due in the accounting period in which the game is played,
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)it is immaterial whether an amount falls due to be paid to the promoter or to another person,
(d)it is immaterial whether an amount is described as a fee for participation, as a stake, or partly as one and partly as the other, and
(e)where a sum is paid partly in respect of entitlement to participate in a game of bingo and partly in respect of another matter—
(i)such part of the sum as is applied to, or properly attributable to, entitlement to participate in the game shall be treated as an amount falling due in respect of entitlement to participate in the game, and
(ii)the remainder shall be disregarded.]
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
F2S. 19(3)(b) omitted (27.4.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 113(5)(a)(6)
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