- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/07/2014.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Section 20A.
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(1)A game of bingo is “combined bingo” if—
(a)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)it is played in more than one place and promoted by more than one person.
(2)Payments made in respect of entitlement to participate in combined bingo shall be treated for the purposes of section 19(1) as bingo receipts only of the first promoter to whom (or at whose direction) they are paid.
(3)[F3Where money representing such payments (so far as they constituted stakes hazarded in the combined bingo) is paid in an accounting period by one promoter of the bingo (“the first promoter”) to another (“the second promoter”), to the extent that the money is used (directly or indirectly) to provide bingo winnings for combined bingo promoted by the second promoter—]
(a)the money shall not be treated as a bingo receipt of the second promoter for the purposes of section 19(1),
(b)the payment shall be treated as expenditure of the first promoter on bingo winnings for the accounting period for the purposes of section 20(1), and
(c)no subsequent payment of all or part of the money shall be treated as expenditure on bingo winnings for the purposes of section 20(1) (whether paid by the second promoter to another person, by the first promoter having received it from the second promoter, or otherwise).
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
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F2S. 20A(1)(a) and word repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 8, 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2
F3Words in s. 20A(3) substituted (with effect in accordance with s. 184(4) of the amending Act) by Finance Act 2013 (c. 29), s. 184(2)
F4S. 20A(4) omitted (with effect in accordance with s. 184(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 184(3)
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