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SCHEDULES

SCHEDULE 28Part 3: consequential amendments and repeals

PART 1Betting and Gaming Duties Act 1981

1BGDA 1981 is amended as follows.

2Omit sections 1 to 12 (general betting duty and pool betting duty).

3In section 17 (bingo duty) for subsection (2A) substitute—

(2A)Bingo duty is not charged on the playing of a game of bingo which is not licensed bingo if every person playing the game participates by the use of—

(a)the internet,

(b)telephone,

(c)television,

(d)radio, or

(e)any other kind of electronic or other technology for facilitating communication.

4Omit sections 26A to 26M (remote gaming duty).

5In section 27 (offences by bodies corporate), omit “paragraph 13(1) or (3) or 14(1) of Schedule 1 or”.

6In section 31 (protection of officers), for “general betting duty, bingo duty or remote gaming duty” substitute “bingo duty”.

7Omit Schedule A1 (general betting duty and pool betting duty: double taxation relief).

8Omit Schedule 1 (administration of general betting duty and pool betting duty).

9Omit Schedule 4B (remote gaming duty: double taxation relief).