Part II U.K. Gaming Duties

[F1 Remote gaming duty U.K.

Textual Amendments

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

26B The duty U.K.

A duty of excise to be known as remote gaming duty shall be charged on the provision of facilities for remote gaming if—

F2 (a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).]

Textual Amendments

F2 S. 26B(a) omitted (1.11.2014 for specified purposes) by virtue of Gambling (Licensing and Advertising) Act 2014 (c. 17), ss. 1(3), 6(5); S.I. 2014/2444, art. 2(a) (as amended (29.9.2014) by S.I. 2014/2646, art. 2)