SCHEDULES

SCHEDULE 3 Bingo Duty

Part I Exemption from Duty

F1 Small-scale bingo

Annotations:
Amendments (Textual)
F1

Sch. 3 paras. 2, 2A and heading substituted (with effect as mentioned in s. 9(10) of the amending Act) for Sch. 3 para. 2 by Finance Act 2003 (c. 14), s. 9(3)

2

1

This paragraph applies where entitlement to participate in non-licensed bingo depends on a person’s being—

a

a member of a group or organisation,

b

a guest of a member of a group or organisation, or

c

a guest of a group or organisation.

2

Payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19.

3

Winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20.