Part II Gaming Duties

F1Remote gaming duty

Annotations:
Amendments (Textual)
F1

Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2

26AInterpretation

1

For the purposes of remote gaming duty “remote gaming” means gaming in which persons participate by the use of—

a

the internet,

b

telephone,

c

television,

d

radio, or

e

any other kind of electronic or other technology for facilitating communication.

2

For the purposes of remote gaming duty the expressions listed below shall be construed (for the whole of the United Kingdom) in accordance with the Gambling Act 2005.

Expression

Defining provision of Gambling Act 2005

Provision of facilities

Section 5(1) to (3)

Remote gambling equipment

Section 36(4) and (5)

Remote operating licence

Section 67

3

In relation to remote gaming duty “P” means a person who provides facilities for remote gaming.

4

The Treasury may by order amend the definition of “remote gaming” in subsection (1) (and an order may include incidental, consequential or transitional provision).