Finance Act 2014, Section 188 is up to date with all changes known to be in force on or before 03 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.
(1)In this Part—
(a)“gaming” means playing a game of chance for a prize, and
(b)“game of chance” has the meaning given by section 6(2) of the Gambling Act 2005.
(2)For the purposes of subsection (1)—
(a)“playing a game of chance” is to be read in accordance with section 6(3) of the Gambling Act 2005, and
(b)“prize” does not include the opportunity to play the game again.
[F1(3)But a game is not a “game of chance” for the purposes of this Part if—
(a)it can only be played with the participation of two or more persons, and
(b)no amounts are paid or required to be paid—
(i)in respect of entitlement to participate in the game, or
(ii)otherwise for, on account of or in connection with participation in the game.]
Textual Amendments
F1S. 188(3) inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(6)
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