115Remote bingo etcU.K.
This section has no associated Explanatory Notes
(1)BGDA 1981 is amended as follows.
(2)In section 17 (bingo duty), after subsection (2) insert—
“(2A)Bingo duty is not charged on the playing of bingo which is not licensed bingo if remote gaming duty is charged on the provision of facilities for playing it.”
(3)In section 26H (remote gaming duty: exemptions), after subsection (2) insert—
“(2A)Subsection (2) does not prevent remote gaming duty being charged in respect of the provision of facilities for the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C).”
(4)The amendments made by this section have effect in relation to games of bingo that begin to be played on or after 1 July 2009.