Betting and Gaming Duties Act 1981

4 (1) Bingo duty shall not be charged in respect of bingo played at an entertainment promoted otherwise than for purposes of private gain in compliance with the following conditions:—

(a) not more than one payment (whether by way of entrance-fee, payment for cards or otherwise) is made by each player of bingo at the entertainment, and no such payment exceeds £1.50 ;

(b) the total Value of all prizes won at bingo played at the entertainment does not exceed £150 ;

(c) the whole of the proceeds of such payments as are mentioned in paragraph (a) above, after deducting sums lawfully appropriated on account of expenses or for the provision of prizes at bingo, is applied for purposes other than private gain;

(d) the sum appropriated out of the said proceeds in respect of expenses does not exceed the reasonable cost of the facilities provided for playing bingo.

(2) For the purposes of this paragraph, two or more entertainments promoted on the same premises by the same person on the same day shall be treated as one single entertainment; but where a series of entertainments is held otherwise than as aforesaid—

(a) paragraphs (a) to (d) of sub-paragraph (1) above shall have effect separately in relation to each entertainment in the series, whether some or all of the persons taking part in any one of those entertainments are thereby qualified to take part in any other of them or not, and

(b) if each of the persons taking part in the bingo played at the final entertainment of the series is qualified to do so by reason of having taken part in the bingo played at another entertainment of the series held on a previous day, paragraph (b) of that sub-paragraph shall have effect in relation to that final entertainment as if for the words " £150 " there were substituted the words " £300 ".

(3) Sub-paragraphs (2) and (3) of paragraph 3 above shall apply for the construction of sub-paragraph (1) above as they apply for the construction of sub-paragraph (1) of that paragraph.