SCHEDULES
SCHEDULE 3 Bingo Duty
Part I Exemption from Duty
Small-scale amusements provided commercially
5
1
F1In calculating liability to bingo duty no account shall be taken of bingo played in compliance with the conditions of this paragraph—
a
on any F2family entertainment centre within the meaning of the Gambling Act 2005 (see section 238);
F3aa
on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M1Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;
F5b
on any premises if, for the time being—
i
a machine in respect of which a person is liable for machine games duty is located on the premises, and
ii
an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; 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—
C1a
the amount payable by any person for a card for any one game of bingo does not exceed 20p;
C2b
the total amount taken as payment by players for their cards for any one games does not exceed £10;
c
no money prize exceeding F4£70 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.