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SCHEDULES

Valid from 01/09/2007

SCHEDULE 15E+W+SPrivate Gaming and Betting

Part 1 E+W+SGaming

No charge for participationE+W+S

3(1)It is a condition of private gaming that no charge is made for participation.E+W+S

(2)For the purposes of this paragraph—

(a)it is immaterial how a charge is described,

(b)it is immaterial whether a charge is in money or money's worth,

(c)an amount deducted or levied, by a person providing facilities for gaming, from sums staked or won in the course of gaming is a charge for participation in the gaming,

(d)a charge for admission to premises where gaming takes place shall be treated as a charge for participation in the gaming, and

(e)a stake is not a charge for participation.