SCHEDULES
SCHEDULE 3 Bingo Duty
Part I Exemption from Duty
Non-profit-making bingo
2B
In calculating liability to bingo duty no account shall be taken of bingo to which there apply (without any exception or modification by virtue of regulations) both—
a
section 3 of the Gaming Act 1968 or Article 56 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (prohibition on charging for participation), and
b
section 4 of that Act or Article 57 of that Order (prohibition of levy on stakes or winnings).