Non-profit-making bingoU.K.
2BIn 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).