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SCHEDULES

SCHEDULE 3U.K. Bingo Duty

Part I U.K. Exemption from Duty

Small-scale amusements provided commerciallyU.K.

5(1)Bingo duty shall not be charged in respect of bingo played in compliance with the conditions of this paragraph—

(a)on any premises in respect of which a permit under section 16 of the M1Lotteries and Amusements Act 1976 (provision of amusements with prizes) has been granted in accordance with Schedule 3 to that Act and is for the time being in force;

[F1(aa)on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;]

(b)on any premises in respect of which there is for the time being in force both [F2an amusement machine licence] under this Act and a permit granted under section 34 of the M3Gaming Act 1968, not being premises in respect of which a club or a miners’ welfare institute within the meaning of the Gaming Act 1968 is for the time being registered under Part III of that Act; or

(c)at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.

(2)The conditions of this paragraph are that—

(a)the amount payable by any person for a card for any one game of bingo does not exceed 20p;

(b)the total amount taken as payment by players for their cards for any one games does not exceed £10;

(c)no money prize exceeding 20p is distributed or offered;

(d)the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and

(e)in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.

Textual Amendments

F1Para. 5(1)(aa) inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 Pt. I para. 12(2) (as to commencement see s. 6(3)(5) and S.R. (N.I.) 1987 Nos. 6, 185)

F2Words in Sch. 3 para. 5(1)(b) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 10(a).

Modifications etc. (not altering text)

C1Sch. 3 para. 5(2)(a): para. 5 has effect (1.10.1995) as if for the amount specified in sub-para. (2)(a) there were substituted the sum of £1 by virtue of S.I. 1995/2374, art. 5(a)

C2Sch. 3 para. 5(2)(b): para. 5 has effect (1.10.1995) as if for the amount specified in sub-para. (2)(b) there were substituted the sum of £100 by virtue of S.I. 1995/2374, art. 5(b)

C3Sch. 3 para. 5(2)(c): para. 5 has effect (1.10.1995) as if for the amount specified in sub-para. (2)(c) there were substituted the sum of £1 by virtue of S.I. 1995/2374, art. 5(c) (which art. 5(c) was revoked (11.8.1997) by S.I. 1997/1714, art. 2)

Marginal Citations