Part I Customs and Excise, Value Added Tax and Car Tax
Chapter I Customs and Excise
Other provisions
7 Bingo duty: increased exemption etc.
1
Schedule 3 to the M1Betting and Gaming Duties Act 1981 shall be amended as follows.
2
In paragraph 2 the following shall be substituted for sub-paragraph (1)(a) (exemption from bingo duty for clubs etc. where prizes do not exceed certain limits)—
a
a person’s eligibility to participate in that bingo depends upon his being a member of a particular society or his being a guest of such a member or of the society;
3
In paragraph 12(1) (promoter of bingo other than bingo exempt from duty by virtue of paragraph 1, 5 or 6 to keep accounts etc.) for “paragraph 1, 5 or 6 above" there shall be substituted “
Part I of this Schedule
”
.
4
This section shall apply as regards bingo played in any week beginning on or after 3rd August 1992.