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Part IU.K. Customs and Excise, Value Added Tax and Car Tax

Chapter IU.K. Customs and Excise

Other provisionsU.K.

7 Bingo duty: increased exemption etc.U.K.

(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.

Marginal Citations