Search Legislation

Finance Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 17

 Help about opening options

Changes to legislation:

Finance Act 2007, Paragraph 17 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

17(1)Section 10 (charge to gaming duty) is amended as follows.U.K.

(2)In subsection (3)—

(a)in paragraph (a), for “section 2(2) of the Gaming Act 1968” substitute “ Part 1 of Schedule 15 to the Gambling Act 2005 ”,

(b)in paragraph (b), for “section 6 of that Act” substitute “ section 279 of that Act ”,

(c)omit paragraph (c),

(d)in paragraph (d), omit “section 41 of that Act or”, and

(e)in paragraph (e), for “section 15 or 16 of the Lotteries and Amusements Act 1976” substitute “ Part 13 of that Act ”.

(3)After that subsection insert—

(3A)This section does not apply to any gaming taking place by means of a machine that is an amusement machine for the purposes of the Betting and Gaming Duties Act 1981.

(3B)This section does not apply to any lawful gaming which consists of games played in Great Britain at an entertainment in respect of which all the payments made by the players (whether by way of entrance fee or stake or otherwise) are, after making permissible deductions from those payments, applied for a purpose other than that of private gain (within the meaning of the Gambling Act 2005).

(3C)For the purposes of subsection (3B), only the following deductions are permissible deductions—

(a)deductions on account of reasonable expenses incurred in providing the facilities for the purposes of the games, and

(b)deductions for the provision of prizes or awards in respect of the games.

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 25 para. 17(4) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 114(16)(b)(17) (with s. 114(18))

Commencement Information

I1Sch. 25 para. 17 in force at 1.9.2007 by S.I. 2007/2532, art. 2

Back to top

Options/Help