Part II Gaming Duties
F1Remote gaming duty
Annotations:
Amendments (Textual)
26BThe duty
A duty of excise to be known as remote gaming duty shall be charged on the provision of facilities for remote gaming if—
a
the facilities are provided in reliance on a remote operating licence, or
b
at least one piece of remote gambling equipment used in the provision of the facilities is situated in the United Kingdom (whether or not the facilities are provided for use wholly or partly in the United Kingdom).
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