Part II Gaming Duties
Bingo duty
20ACombined bingo
1
A game of bingo is “combined bingo” if—
a
it is multiple bingo within the meaning of section 1 of the Gaming (Bingo) Act 1985, or
b
it is played in more than one place and promoted by more than one person.
2
Payments made in respect of entitlement to participate in combined bingo shall be treated for the purposes of section 19(1) as bingo receipts only of the first promoter to whom (or at whose direction) they are paid.
3
Where money representing stakes hazarded at combined bingo is paid in an accounting period by one promoter of the bingo (“the first promoter”) to another (“the second promoter”)—
a
the money shall not be treated as a bingo receipt of the second promoter for the purposes of section 19(1),
b
the payment shall be treated as expenditure of the first promoter on bingo winnings for the accounting period for the purposes of section 20(1), and
c
no subsequent payment of all or part of the money shall be treated as expenditure on bingo winnings for the purposes of section 20(1) (whether paid by the second promoter to another person, by the first promoter having received it from the second promoter, or otherwise).
4
Subsections (2) and (3) shall apply only where the combined bingo is played entirely in the United Kingdom.