Part II Gaming Duties
F1Remote gaming duty
26FRemote gaming winnings
1
The amount of P's expenditure on remote gaming winnings for an accounting period is the aggregate of the value of prizes provided by P in that period which have been won (at any time) by persons using facilities for remote gaming provided by P.
2
Prizes provided by P to one user on behalf of another are not to be treated as prizes provided by P.
3
A reference to providing a prize to a user (U) includes a reference to crediting money in respect of gaming winnings by U to an account if U is notified that—
a
the money is being held in the account, and
b
U is entitled to withdraw it on demand.
4
The return of a stake is to be treated as the provision of a prize.
5
Where P participates in arrangements under which a number of persons who provide facilities for remote gaming contribute towards a fund which is wholly used to provide prizes in connection with the use of those facilities (sometimes described as arrangements for “linked progressive jackpot games ”)—
a
the making by P of a contribution which relates to the provision by P of facilities for remote gaming shall be treated as the provision of a prize, and
b
the award of a prize from the fund shall not be treated as the provision of a prize by P.
6
Where P credits the account of a user of facilities provided by P (otherwise than as described in subsection (3)), the credit shall be treated as the provision of a prize; but the Commissioners may direct that this subsection shall not apply in a specified case or class of cases.
7
Subsections (2) to (6) of section 20 shall apply (with any necessary modifications) for the purpose of remote gaming duty as for the purpose of bingo duty.
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