Part II Gaming Duties
F1Remote gaming duty
26ERemote gaming receipts
1
The amount of P's remote gaming receipts for an accounting period is the aggregate of—
a
amounts falling due to P in that period in respect of entitlement to use facilities for remote gaming provided by P, and
b
amounts staked, or falling due to be paid, in that period by a user of facilities for remote gaming provided by P, if or in so far as responsibility for paying any amount won by the user falls on P (or a person with whom P is connected or has made arrangements).
2
Amounts in respect of VAT shall be ignored for the purposes of subsection (1).
3
The Treasury may by order provide that where a person who uses facilities (U) relies on an offer which waives payment or permits payment of less than the amount which would have been required to be paid without the offer, U is to be treated for the purposes of this section as having paid that amount.
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